19
In forceLicensee to lodge returns
Part 2Obligations, offences and penalties, &c.
Division 1Obligations and offences
Subdivision 2Other obligations and offences
19 Licensee to lodge returns
(1) A licensee must not refuse or fail to lodge a return required to be lodged under this Act or the Regulations.
Maximum penalty: In the case of a natural person – 50 penalty units.
In the case of a body corporate – 250 penalty units.
(2) A licensee must not lodge a return which is false in any particular.
Maximum penalty: In the case of a natural person – 100 penalty units.
In the case of a body corporate – 500 penalty units.
(3)
An offence against this section is a regulatory offence.
Regulations
This provision refers to the regulations (the Regulations
). Made under this Act:
This Act’s bill:Second reading speech
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