Queensland Consolidated Acts

DUTIES ACT 2001 - SECT 481A

(1) This section applies if an instrument is endorsed—

(a) by a self assessor registered under chapter 12, part 2 or 3 or an officer or employee of a self assessor registered under chapter 12, part 2 or 3; or

(b) by someone else in contravention of section 481.

(2) The person making the endorsement commits an offence if—

(a) for a person mentioned in subsection (1)(a), the endorsement incorrectly states—

(i) the self assessor's client number; or

(ii) the transaction number for the instrument; or

(b) for a person mentioned in subsection (1)(b), the endorsement states a number purporting to be—

(i) a client number; or

(ii) a transaction number for the instrument; or

(c) the endorsement incorrectly states the amount of duty, assessed interest or penalty tax paid on the instrument; or

(d) the endorsement contains other information that the person knows, or should reasonably know, is false or misleading in a material particular; or

(e) the person—

(i) obscures all or part of the endorsement; or

(ii) otherwise makes all or part of the endorsement illegible.

Maximum penalty—100 penalty units.

(3) In this section—

transaction number see section 455(5).