24Offences in relation to returns etc.

24 Offences in relation to returns etc.

(1) A person must not refuse or fail to give a return or information that the person is required to give by or under this Act.

Penalty: 60 penalty units.

(1A) Subsection (1) does not apply if the person has a reasonable excuse.

Note: The defendant bears an evidential burden in relation to the matter in subsection (1A). See subsection 13.3(3) of the Criminal Code.

(1B) An offence under subsection (1) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

(2) A person is not excused from submitting a return or information on the ground that the return or information might tend to incriminate the person, but any return or information given, and any information or thing (including any document) obtained as a direct or indirect consequence of the giving of the return or information, is not admissible in evidence against the person in: (a) criminal proceedings other than proceedings for an offence against subsection (1) of this section or an offence against section 137.1 or 137.2 of the Criminal Code that relates to this Act; or (b) proceedings for recovery of an amount payable by way of penalty under section 15. (4) If a person is convicted of an offence under subsection (1): (a) the court may direct the person to give the return or information that he or she is required to give by or under this Act; 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.