7Offences relating to returns

##### 7 Offences relating to returns (1) A person must not refuse or fail to give a return that he or she is required to give under section 6. Penalty: 5 penalty units. (1A) Subsection (1) does not apply if the person has a reasonable excuse. > Note: A defendant bears an evidential burden in relation to the matter in subsection (1A) (see subsection 13.3(3) of the Criminal Code). (1B) For the purposes of an offence against subsection (1), strict liability applies to the physical element, that the person is required to give a return under section 6. > Note: For strict liability, see section 6.1 of the Criminal Code. (2) A person must not give a return that does not contain all or any of the information required by section 6 to be included in the return. Penalty: 20 penalty units. (2A) Subsection (2) does not apply if the person has a reasonable excuse. > Note: A defendant bears an evidential burden in relation to the matter in subsection (2A) (see subsection 13.3(3) of the Criminal Code). (2B) For the purposes of an offence against subsection (2), strict liability applies to the physical element, that the person is required under section 6 to include information in a return. > Note: For strict liability, see section 6.1 of the Criminal Code. (3) A person is not excused from giving a return on the ground that the return might tend to incriminate the person, but any return given, and any information or thing (including any document) obtained as a direct or indirect consequence of the giving of the return, is not admissible in evidence against the person in criminal proceedings, other than proceedings for an offence against subsection (2) or section 137.1 or 137.2 of the Criminal Code in relation to giving the return.