false statement means a statement (whether made orally, in a document or in any other way) that:
(a)is false or misleading in a material particular; or
(b)omits any matter or thing without which the statement is misleading in a material particular;
but does not include a statement made in a document produced under paragraph 353-10(1)(b) or (c) in Schedule 1 to the Taxation Administration Act 1953).