A failure to fulfil duties related to declarations can fall within either of two broad categories. One concerns the duty to submit a declaration; the other concerns what information is provided in the declaration: ● Violations related to the duty to submit
declarations: ❖ failure to submit a declaration; ❖ late submission of a declaration. ● Violations related to the information provided: ❖ incomplete statement of required information; ❖ inadvertently false statement;
❖ intentionally false statement.