120Offence of failing to lodge eligible revenue return

#### 120 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 91; 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.