Commonwealth Numbered Acts

RETIREMENT SAVINGS ACCOUNTS ACT 1997 No. 61, 1997 - SECT 150

(1) A person who:

   (a)  makes a statement to an RSA officer that is false or misleading in a
        material particular; or

   (b)  omits from a statement made to an RSA officer any matter or thing
        without which the statement is misleading in a material particular; is
        guilty of an offence punishable on conviction by a fine not exceeding
        40 penalty units. Note: In the case of a person failing to quote his
        or her tax file number, see section 145.

(2) In a prosecution of a person for an offence against subsection (1), it is
a defence if the person proves that he or she:

   (a)  did not know; and

   (b)  could not reasonably be expected to have known; that the statement to
        which the prosecution relates was false or misleading.