Crimes Act 1914

False returns or certificates by officers  
74
Any person who, being a Commonwealth officer, and employed in a capacity in which he is required or enabled to furnish returns or statements touching:

(a) any remuneration payable or claimed to be payable to himself or to any other person; or

(b) any other matter required by law to be certified for the purpose of any payment of money or delivery of goods to be made to any person;

makes a return or statement touching any such matter which is, to his knowledge, false in any material particular, shall be guilty of an offence.

Penalty: Imprisonment for 2 years.