Section 268BJ — Offence: giving false or misleading document

268BJ Offence: giving false or misleading document

(1) A person who gives or shows a document that is false or misleading in a material particular, in the course of complying or purporting to comply with a production or attendance notice, commits an offence. Penalty: Imprisonment for 12 months.

(2) However, the person does not commit the offence if the document is accompanied by a written statement signed by the person:

(a) stating that the document is, to the person’s knowledge, false or misleading in the material particular concerned; and

(b) setting out or referring to the material particular.

Note: A defendant bears an evidential burden in relation to the matter in subsection (2): see subsection 13.3(3) of the Criminal Code.