Document ID: chunk:federal_register_of_legislation:C2024C00578:section:13:p2
Version: federal_register_of_legislation:C2024C00578
Segment Type: section
Provision Reference: s 13 (pt 2/2)
Character Range: 24788–25328

paid is payable to the Commissioner of Taxation out of the Fund.
 (8) A person must not fail to comply with a notice under subsection (2).
Penalty: 30 penalty units.
 (8A) Subsection (8) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
 (9) A person must not, in purported compliance with a notice under subsection (2), give information or evidence knowing that the information or evidence is false or misleading.
Penalty for a contravention of this subsection: Imprisonment for 6 months.