s52 Inclusion of False or Misleading Information in Records

Have you been charged with the Inclusion of False or Misleading Information in Records?

Can the prosecution make out all the elements of the charge? Did you either make a record or include information in a record that was false or misleading?

If you did not know that your information was false or misleading, you may have a valid defence to this charge. Before entering your plea, engage the services of a specialist criminal lawyer.

Please read below for more information in relation to this charge.

The offence

Section 52 of the Taxation Administration Act 1997.

The prosecution must prove:

1. The defendant:

   1. made a record; or

   2. included in a record

information that was false or misleading in a material particular.

The maximum penalty

1200 penalty units in the case of a body corporate or 240 penalty units in any other case.

Where will my case be heard?

Inclusion of False or Misleading Information in Records cases can only be heard in the Magistrates’ Court of Victoria.

Questions to consider

Do you have a defence?

If you are pleading guilty, what can you do to minimise your sentence?

What to do next?

See an experienced criminal lawyer as soon as you can. As with any legal matter, thorough preparation leads to positive outcomes.

If you have been charged with the Inclusion of False or Misleading Information in Records make an appointment to see one of our experienced lawyers today.

The legislation

Section 52 Inclusion of false or misleading information in records

(1) A person must not—

(a) make a record required to be made by a taxation law that comprises or contains matter that is false or misleading in a material particular; or

(b) include in a record required to be made or kept by a taxation law matter that is false or misleading in a material particular.

Penalty: 1200 penalty units in the case of a body corporate; 240 penalty units in any other case.

(2) A person is not guilty of an offence against subsection (1) if the court hearing the charge is satisfied that the person did not know that the matter was false or misleading in a material particular.