According to VIC Law for the charge of Inclusion of false or misleading information in records,

Taxation Administration Act 1997 - SECT 52

Inclusion of false or misleading information in records

52. Inclusion of false or misleading information in records

(1) A person must not-

(a) make a record required to be made by a taxation law that comprises or contains matter that is false or misleading in a material particular; or

(b) include in a record required to be made or kept by a taxation law matter that is false or misleading in a material particular.

(2) A person is not guilty of an offence against subsection (1) if the court hearing the charge is satisfied that the person did not know that the matter was false or misleading in a material particular.

According to VIC Law for the charge of Inclusion of false or misleading information in records,
Penalty: 500 penalty units in the case of a body corporate;
100 penalty units in any other case.

1. A document is required to be be kept under Tax law.

2. A person includes false or misleading information in that document.

Lack of intent.

No requirement to keep the document.

Factual dispute.

Magistrates Court