Superannuation Industry (Supervision) Act 1993

SECTION 304 RECKLESSLY MAKING FALSE OR MISLEADING STATEMENTS  
304
A person who recklessly:

(a) makes a statement to an SIS officer that is false or misleading in a material particular; or

(b) omits from a statement made to an SIS officer any matter or thing without which the statement is misleading in a material particular;

is guilty of an offence punishable on conviction by imprisonment for a term not exceeding 12 months.