36Notification of amount of taxable income

##### 36 Notification of amount of taxable income (1) Where: (a) an applicant has furnished to the Secretary a certificate, or a statement under paragraph 20(2)(b), stating the amount of his or her taxable income for a year of income; and (b) he or she subsequently receives a certificate stating the amount of his or her taxable income for the year of income and the amount so stated is greater than the amount referred to in paragraph (a); he or she shall forthwith furnish the certificate mentioned in paragraph (b) to the Secretary or, if he or she is unable to do so, furnish to the Secretary, in lieu of that certificate, a fresh certificate stating the amount of his or her taxable income for the year of income. Penalty: $1,000 or imprisonment for 6 months, or both. (1A) Strict liability applies to the element of an offence against subsection (1) that a statement is a statement under paragraph 20(2)(b). (2) An expression used in this section and in Division 2 of Part III has the same meaning in this section as in that Division.