Let's evaluate each statement to identify which one is incorrect:
- PH3 shows lower proton affinity than NH3: This statement is correct. Ammonia (NH3) is more basic than phosphine (PH3) due to nitrogen's higher electronegativity, resulting in higher proton affinity.
- PF3 exists but NF5 does not: This statement is accurate. Phosphorus readily forms PF3 with three available valence electrons. Fluorine forms a stable bond with phosphorus, whereas nitrogen has only three valence electrons and cannot form a stable NF5 compound.
- NO2 can dimerise easily: This is true. Nitrogen dioxide (NO2) has an unpaired electron, which makes it highly reactive and likely to dimerize, forming dinitrogen tetroxide (N2O4).
- SO2 can act as an oxidizing agent, but not as a reducing agent: This is incorrect. Sulfur dioxide (SO2) can indeed act as both an oxidizing and a reducing agent depending on the reacting chemical species, due to its ability to undergo both reduction and oxidation reactions.
Therefore, the incorrect statement is: SO2 can act as an oxidizing agent, but not as a reducing agent.