s 46
In forceFailure to furnish returns or information
Part VOffences and prosecutions
46 Failure to furnish returns or information
(1)
A person who fails to deliver or furnish a statement or information required by or under this Act to be delivered or furnished, or to comply with a requirement of the Secretary or an authorized person made under this Act, is guilty of an offence.
Maximum penalty: 40 penalty units.
(1A)
An offence against this section for failing to deliver a statement required by section 12(1) to be delivered is a regulatory offence.
(2)
A prosecution for an offence against this section may be commenced at any time.
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