Land Development Contribution Management Act 1970

Any contributor who refuses or neglects duly to furnish any information as and when required by or under this Act by the Authority or by a person authorised by it shall, if he or she has not been prosecuted for an offence arising under section 69 or 74 by reason of his or her refusal or neglect to so furnish that information, be liable to pay additional contribution at the rate of ten per centum per annum upon the amount of any contribution assessable to him or her (such percentage to be calculated for the period commencing on the last day allowed for furnishing the information and ending on the day upon which the information is furnished or the day upon which assessment is made, whichever first happens), or the sum of four dollars, whichever is the greater.

Notwithstanding subsection (1), the Authority may, in any particular case, for reasons which it considers sufficient, remit the additional contribution payable under that subsection, or any part thereof.