17Penalties for failure to give return or notice under the rules

17 Penalties for failure to give return or notice under the rules

Failure to give returns (1) A person commits an offence of strict liability if: (a) the person is required to give a return under the rules; and (b) the person fails to give the return in accordance with the rules.

Note 1: See also section 23 (about infringement notices).

Note 2: A person may commit an offence if the person gives a false or misleading return (see section 137.2 of the Criminal Code).

Penalty: 60 penalty units.

(2) A person contravenes this subsection if: (a) the person is required to give a return under the rules; and (b) the person fails to give the return in accordance with the rules.

Note 1: See also section 23 (about infringement notices).

Note 2: A person may contravene a civil penalty provision if the person gives a false or misleading return (see subsection 47(1)).

Civil penalty: 60 penalty units.

Failure to give notices (3) A person commits an offence of strict liability if: (a) the person is required to give a written notice under rules made for the purposes of paragraph 59(2)(a) or (c); and (b) the person fails to give the notice in accordance with the rules.

Note: See also section 23 (about infringement notices).

Penalty: 60 penalty units.

(4) A person contravenes this subsection if: (a) the person is required to give a written notice under rules made for the purposes of paragraph 59(2)(a) or (c); and (b) the person fails to give the notice in accordance with the rules.

Note: See also section 23 (about infringement notices).

Civil penalty: 60 penalty units.