Customs Act 1901
View history note
Hide history noteA person commits an offence if the person:
(a) makes, or causes to be made, to an officer a statement, in a cargo report or an outturn report, that is false or misleading in a material particular; or
(b) omits, or causes to be omitted, from a statement, in a cargo report or an outturn report, made to an officer any matter or thing without which the statement is false or misleading in a material particular.
243V(2)
An offence against subsection (1) is an offence of strict liability.
243V(3)
The penalty for a conviction for an offence against subsection (1) is an amount not exceeding 60 penalty units.
243V(4)
For the purposes of subsection (1), a person is taken to cause to be made a statement described in paragraph (1)(a) if:
(a) the person gives information that is false or misleading in a material particular to another person for inclusion in a statement, in a cargo report or an outturn report, by the other person or someone else to an officer; and
(b) the other person or someone else makes a statement including the information to an officer, in a cargo report or an outturn report.
This subsection does not limit the ways in which a person may cause to be made a statement described in paragraph (1)(a).
243V(5)
For the purposes of subsection (1), a person is taken to cause an omission described in paragraph (1)(b) to be made if:
(a) the person gives to another person, for inclusion in a statement, in a cargo report or an outturn report, by the other person or someone else to an officer, information that is false or misleading in a material particular because of an omission of other information that the person has; and
(b) the other person or someone else makes a statement including the information to an officer, in a cargo report or an outturn report.
This subsection does not limit the ways in which a person may cause an omission described in paragraph (1)(b) to be made.
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