20Offences

#### 20 Offences (1) A person must not: (a) fail to lodge a return as required by section 13; or (b) fail to give information that the person is required to give under this Act or the regulations. Penalty: 50 penalty units. (2) Subsection (1) does not apply if the person has a reasonable excuse. > Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code). (3) The offence created by subsection (1) is an offence of strict liability. (4) A person is not excused from giving information (including information required by a return) on the ground that the information might tend to incriminate the person. However, any information given, and any information or thing (including any document) obtained as a direct or indirect consequence of the giving of the information, is not admissible in evidence against the person in criminal proceedings other than proceedings for an offence against subsection (1).