Section 159 — Child Support (Assessment) Act 1989: False or misleading statements

(1) A person who: (a) makes a statement to an officer that the person knows is false or misleading in a material particular; or (b) omits from a statement made to an officer any matter or thing without which the statement is, to the knowledge of the person, misleading in a material particular; commits an offence punishable on conviction by imprisonment for a period not exceeding 6 months. (2) In a prosecution of a person for an offence against subsection (1), if, having regard to: (a) the person’s abilities, experience, qualifications and other attributes; and (b) all the circumstances surrounding the alleged offence; the person ought reasonably to have known that the statement to which the prosecution relates was false or misleading in a material particular, the person is to be taken to have known that the statement was false or misleading in a material particular. (3) A reference in subsection (1) to a statement made to an officer is a reference to a statement made to a person exercising powers under or in relation to this Act, whether the statement is made orally, in a document or in any other form, and includes, for example, a statement: (a) made in an application, form, notification, appeal or other document made, given or lodged, or purporting to be made, given or lodged, under this Act; or (b) made in answer to a question asked of the person under this Act; or (c) made in any information given, or purporting to be given, under this Act.