Offence: giving or showing documents that are false or misleading in material particulars
act-s268CN — as in force on 2026-06-04 — C2026C00232 · Compilation No. 171 — https://www.legislation.gov.au/C2026C00232/latest/text

268CN Offence: giving or showing documents that are false or
         misleading in material particulars
          (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 request under section 268CJ or a
              requirement under section 268CK, commits an offence.
               Penalty: Imprisonment for 12 months.
          (2) However, the person does not commit an 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.