This is a common law offence which means that it does not come under particular legislation. The law surrounding it is from case law rather than legislation by parliament.

If you look at what must be proved that is basically what the law is in relation to this charge.

There is then a lot of case law that explains this law in greater detail.

(a) The accused made a statement.

(b) The statement was made deliberately and intentionally.

(c) The statement was false.

(d) The accused knew that it was false.

(e) The statement was made in circumstances where under oath or affirmation or where legislation provided that false statements should be punished as perjury.

(a) Duress.

(b) Factual dispute.

(c) Honest and reasonable mistake of belief.

(d) Lack of intent.

(e) Mental impairment.