65Surrender of forms

#### 65 Surrender of forms (1) The Secretary may, by notice in writing served on a person (the first person), require the first person to surrender to the Secretary or to a person specified in the notice, within a time specified in the notice, any forms that: (a) have been supplied to the first person by, or on behalf of, the Commonwealth under, or for the purposes of: (i) Part VII of the Act; or (ii) this instrument; and (b) are in the possession of the first person. (2) A person commits an offence if: (a) a notice is served on the person under subsection (1); and (b) the person does not comply with the notice. Penalty: 0.2 penalty units. (3) An offence against subsection (2) is an offence of strict liability.