Document ID: chunk:federal_register_of_legislation:C2007C00177:clause:1_135
Version: federal_register_of_legislation:C2007C00177
Segment Type: clause
Provision Reference: sch 1 cl 135
Character Range: 33290–33781

135  After subsection 7(1)
Insert:

 (1A) Subsection (1) does not apply if the person has a reasonable excuse.

Note: A defendant bears an evidential burden in relation to the matter in subsection (1A) (see subsection 13.3(3) of the Criminal Code).

 (1B) For the purposes of an offence against subsection (1), strict liability applies to the physical element, that the person is required to give a return under section 6.

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