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Telecommunications (Consumer Protection and Service Standards) Act 1999
69Offence of failing to lodge eligible revenue return
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#### 69 Offence of failing to lodge eligible revenue return
(1) A person commits an offence if:
(a) the person is subject to a requirement under section 43; and
(b) the person omits to do an act; and
(c) the omission breaches the requirement.
Penalty: 50 penalty units.
(2) An offence against subsection (1) is an offence of strict liability.
> Note: For strict liability, see section 6.1 of the Criminal Code.
(3) A person who contravenes subsection (1) commits a separate offence in respect of each day (including a day of a conviction for the offence or any later day) during which the contravention continues.