Commonwealth Consolidated Acts

FIRST HOME SAVER ACCOUNTS ACT 2008 - SECT 69

             (1)  For the purposes of section 137.1 of the Criminal Code , a person does not omit a matter or thing from a statement made to a person covered under subsection (4) merely because the person has, in making the statement, failed to quote his or her tax file number.

             (2)  For the purposes of subsection (1), a statement made to a person covered under subsection (4) includes a statement made orally, in writing, in a data processing device or in any other form.

             (3)  Without limiting subsection (2), a statement made to a person covered under subsection (4) includes a statement:

                     (a)  made in an application, notification, return or other document made, prepared, given, or purporting to be made, prepared or given, under this Act or the regulations; or

                     (b)  made in answer to a question asked of a person under this Act or the regulations; or

                     (c)  made in any information given, or purporting to be given, under this Act or the regulations; or

                     (d)  made in a document given to a person covered under subsection (4) otherwise than under this Act or the regulations.

             (4)  A person is covered under this section if the person is exercising powers or performing functions under or in relation to this Act or the regulations.

Division 3--Secrecy