Document ID: chunk:federal_register_of_legislation:C2016C00871:section:45
Version: federal_register_of_legislation:C2016C00871
Segment Type: section
Provision Reference: s 45
Character Range: 20302–20859

45  Failure to give information or returns
 (1) A person commits an offence if:
 (a) the person is required under regulations made for the purposes of this Division to give any information or return to the Authority; and
 (b) the person engages in conduct; and
 (c) the person's conduct contravenes the requirement.
Penalty: 300 penalty units.
 (2) Strict liability applies to paragraph (1)(a).
Note: For strict liability, see section 6.1 of the Criminal Code.
 (3) In this section:
engage in conduct means:
 (a) do an act; or
 (b) omit to perform an act.