Document ID: chunk:federal_register_of_legislation:C2004A00735:clause:1_23c
Version: federal_register_of_legislation:C2004A00735
Segment Type: clause
Provision Reference: sch 1 cl 23C
Character Range: 156080–157212

23C  Offence of failing to lodge eligible revenue return

 (1) A person is guilty of an offence if:
 (a) the person is required under section 20 to give the ACA an eligible revenue return for an eligible revenue period; and
 (b) the person fails to do so; and
 (c) the ACA has not made an assessment under section 20U that includes an estimate of the person's eligible revenue for the eligible revenue period.
This is an offence of strict liability.

Maximum penalty: 50 penalty units.

Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

Note 2: For strict liability, see section 6.1 of the Criminal Code.

Note 3: The maximum penalty for a body corporate is 250 penalty units. See subsection 4B(3) of the Crimes Act 1914.

 (2) A person who is guilty of an offence under subsection (1) is guilty of a separate offence in respect of each day on which the failure continues (including the day of a conviction for the offence or any later day).

 (3) Despite anything in section 583 of the Telecommunications Act 1997, that section does not apply to an offence under subsection (1).