45Failure to give information or returns

#### 45 Failure to give information or returns (1) A person commits an offence if: (a) the person is required under regulations made for the purposes of this Division to give any information or return to the Authority; and (b) the person engages in conduct; and (c) the person’s conduct contravenes the requirement. Penalty: 300 penalty units. (2) Strict liability applies to paragraph (1)(a). > Note: For strict liability, see section 6.1 of the Criminal Code. (3) In this section: > engage in conduct means: (a) do an act; or (b) omit to perform an act.