Document ID: chunk:federal_register_of_legislation:C2024C00195:section:69
Version: federal_register_of_legislation:C2024C00195
Segment Type: section
Provision Reference: s 69
Character Range: 121058–121673

69  Offence of failing to lodge eligible revenue return
 (1) A person commits an offence if:
 (a) the person is subject to a requirement under section 43; and
 (b) the person omits to do an act; and
 (c) the omission breaches the requirement.
Penalty: 50 penalty units.
 (2) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
 (3) A person who contravenes subsection (1) commits a separate offence in respect of each day (including a day of a conviction for the offence or any later day) during which the contravention continues.