113Regulations may require the giving of returns or information

113  Regulations may require the giving of returns or information  (1) The regulations may require any or all of the following persons to give returns or information for the purposes of this Part:  (a) persons who are liable to pay, or who have paid, levy;  (b) collection agents;  (c) collection sub‑agents;  (d) such other persons as are prescribed.  (2) The regulations may prescribe penalties, not exceeding a fine of 50 penalty units, for offences against regulations made for the purposes of subclause (1).  (3) If a person is convicted of an offence against regulations made for the purposes of this clause:  (a) the court may direct the person to give the return or information that he or she is required to give; and  (b) on being so directed, the person must give the return or information to an authorised person within the time specified in the direction.  (a) the person has been given a direction under subclause (3); and  (c) the person’s conduct contravenes a requirement in the direction. Penalty for contravention of this subclause: 60 penalty units.