s 128
In forceOffences in relation to returns
Volume 2Parts VB to VII (s 124B to 133), Endnotes
Part VIIMiscellaneous
128 Offences in relation to returns
(1)
A person shall not fail or neglect duly to furnish a return or information that he or she is required under this Act or the regulations to furnish.
Penalty: 5 penalty units.
(2)
An offence under subsection (1) is an offence of strict liability.
Note:
For strict liability, see section 6.1 of the Criminal Code.
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