s 176 General duty to use reasonable care not to provide false information to Authority
176.—(1) A person who provides the Authority with any information —(a) under or for the purposes of any provision of this Act; or (b) in circumstances in which the person providing the information intends, or could reasonably be expected to know, that the information would be used by the Authority for the purpose of the Authority discharging its functions under this Act, must use reasonable care to ensure that the information is not false or misleading in any material particular. (2) Subsection (1) applies only where no other provision of this Act creates an offence in connection with the provision of information that is false or misleading in a material particular. (3) A person who —(a) signs any document lodged with the Authority; or (b) lodges with the Authority any document by electronic means using any identification or identifying code, password or other authentication method or procedure assigned to the person by the Authority, must use reasonable care to ensure that the document is not false or misleading in any material particular. (4) A person who contravenes subsection (1) or (3) shall be guilty of an offence and shall be liable on conviction —(a) in the case of an individual, to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years or to both; and (b) in any other case, to a fine not exceeding $100,000.