Customs Act 1901

PART XIII - PENAL PROVISIONS  

Division 4 - Provisions relating to certain strict liability offences  

SECTION 243T   FALSE OR MISLEADING STATEMENTS RESULTING IN LOSS OF DUTY  

243T(1)  


A person commits an offence if:


(a) the person:


(i) makes, or causes to be made, to an officer a statement (other than a statement in a cargo report or an outturn report) that is false or misleading in a material particular; or

(ii) omits, or causes to be omitted, from a statement (other than a statement in a cargo report or an outturn report) made to an officer any matter or thing without which the statement is false or misleading in a material particular; and


(b) either of the following applies:


(i) the amount of duty properly payable on the goods exceeds the amount of duty that would have been payable if the amount of duty were determined on the basis that the statement was not false or misleading;

(ii) the amount that would have been payable as a refund or drawback of duty on the goods if that amount had been determined on the basis that the statement was not false or misleading exceeds the amount of refund or drawback properly payable (which may be nil).

243T(2)  
An offence against subsection (1) is an offence of strict liability.

243T(3)  


An offence against subsection (1) is punishable on conviction by a fine not exceeding the greater of:


(a) 60 penalty units; and


(b) the amount of the excess.

243T(3A)  


For the purposes of this section, a person is taken to cause to be made a statement (other than a statement in a cargo report or outturn report) that is false or misleading in a material particular if:


(a) the person gives information that is false or misleading in a material particular to another person for inclusion in a statement (other than a statement in a cargo report or outturn report) by the other person or someone else to an officer; and


(b) the other person or someone else makes such a statement including the information to an officer.

This subsection does not limit the ways in which a person may cause such a statement to be made.

243T(3B)  


For the purposes of this section, a person is taken to cause to be made an omission (a punishable omission ) from a statement (other than a statement in a cargo report or outturn report) of a matter or thing without which the statement is false or misleading in a material particular, if:


(a) the person gives to another person, for inclusion in a statement (other than a statement in a cargo report or an outturn report) by the other person or someone else to an officer, information that is false or misleading in a material particular because of an omission of other information that the person has; and


(b) the other person or someone else makes such a statement including the information to an officer.

This subsection does not limit the ways in which a person may cause a punishable omission to be made.

243T(4)  


Subsection (1) does not apply if:


(a) a person (other than an officer) voluntarily gives written notice (an error notice) to an officer doing duty in relation to the matter to which the statement relates, indicating that:


(i) the statement is false or misleading in a material particular; or

(ii) the statement is false or misleading in a material particular because of the omission of a matter or thing; and


(b) between the making of the statement and the person giving the error notice, a notice under section 214AD had not been given to:


(i) a person who made the statement or caused it to be made (the defendant ); or

(ii) a person who omitted, or caused to be omitted, from the statement a matter or thing without which the statement was false or misleading (the defendant ); and


(c) if subparagraph (1)(b)(i) would apply apart from this subsection-the duty properly payable on the goods is paid in full before either of the following happens:


(i) an infringement notice is given to the defendant for an offence against subsection (1);

(ii) proceedings are commenced against the defendant for an offence against subsection (1); and


(d) if subparagraph (1)(b)(ii) would apply apart from this subsection and an amount of refund or drawback exceeding the amount (if any) properly payable has been paid before the time either of the following happens:


(i) an infringement notice is given to the defendant for an offence against subsection (1);

(ii) proceedings are commenced against the defendant for an offence against subsection (1);

the excess has been repaid before that time.

243T(4A)  


For the purposes of paragraph (4)(a), the error notice is taken not to be given voluntarily if it is given after:


(a) an officer exercises a power under a Customs-related law to verify information in the statement; or


(b) an infringement notice is served under Subdivision A of Division 5 on the defendant for an offence against subsection (1); or


(c) proceedings are commenced against the defendant for an offence against subsection (1).

243T(5)  
Subsection (1) does not apply to a statement made by a person to an officer if:


(a) the statement specifies that the person is uncertain about information included in the statement, and considers that, as a result of including that information, the statement might be false or misleading in a material particular; and


(b) the statement identifies the information whose inclusion might make the statement false or misleading in a material particular; and


(c) the statement sets out the reasons why the person is uncertain about the identified information.

243T(6)  
Subsection (1) does not apply to a statement made by a person to an officer if:


(a) the statement specifies that the person is uncertain whether, as a result of omitting information from the statement, the statement might be false or misleading in a material particular; and


(b) the statement identifies the omission of information that might make the statement false or misleading in a material particular; and


(c) the statement sets out the reasons for the person ' s uncertainty about the effect of omitting the information.




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