Making a False Statutory Declaration for Material Benefit is an offence under Section 25A of the Oaths Act 1900 which carries a maximum penalty of 7 years in prison.
To establish the offence, the prosecution must prove beyond reasonable doubt that:
A ‘statutory declaration’ is one that is declared pursuant to a power conferred by an Act of Parliament which relates to any public office, department, regulation or revenue.
This applies to all declarations that must legally be authorised by: