Under the provisions of Section 132 of the Oaths Act 2001, a Statutory Declaration is a written statement of facts in a formal, solemn document.
A Statutory Declaration must be signed in the presence of a Justice of the Peace or Commissioner for Declarations in order to make the declaration legally binding.
A person who makes a false statement in a Statutory Declaration is guilty of a crime (Criminal Code Act 1924 s113) and can be fined, or given a jail term or both. For these penalties, the person making the statement would have to know that the statement was false at the time it was made.
For further information on Statutory Declarations, and a list of who can take the declaration, visit the Department of Justice website.