Waste Reduction and Recycling Act 2011

This section applies to a person who is required under chapter 3 to give a document to the chief executive.

The person must not give the chief executive a document the person knows, or ought reasonably to know, contains incomplete information in a material particular.

However, if the person gave the document to the chief executive with the intent to evade payment of the waste levy, the person is liable to a maximum penalty of—

2 years imprisonment; or

whichever is the greater of the following amounts—

2,000 penalty units;

a fine that is twice the waste levy amount the payment of which the person sought to evade, and twice the amount of any interest payable in relation to the failure to pay the waste levy amount by the due date for its payment.

Subsection (2) does not apply to a person if the person, when giving document—

tells the chief executive of the extent to which the document is incomplete; and

if the person has, or can reasonably obtain, the complete information—gives the information.

It is enough for a complaint for an offence against subsection (2) to state the person knew, or ought reasonably to have known, the document was incomplete, without specifying whether the person knew it was incomplete or whether the person ought reasonably to have known it was incomplete.