Customs Legislation Amendment Act (No. 2) 2003 (136 of 2003)

Schedule 1   Trade modernisation

Part 4   False and misleading statements

Customs Act 1901

31   At the end of section 243V

Add:

(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).

(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.