86A False or misleading information
(1) A person must not give information to the commissioner, or a member of the commissioner’s staff, that the person knows is false or misleading in a material particular. Maximum penalty—100 penalty units.
(2) Subsection (1) does not apply to information given in a document, if the person when giving the document—
(a) informs the commissioner or member of the commissioner’s staff, to the best of the person’s ability, how the information is false or misleading; and
(b) gives the correct information to the commissioner or member of the commissioner’s staff if the person has, or can reasonably obtain, the correct information.
(3) It is enough for a complaint against a person for an offence against subsection (1) to state that the information was ‘false or misleading’, without specifying whether it was false or whether it was misleading.