Document ID: chunk:federal_register_of_legislation:F2022C00997:reg:112
Version: federal_register_of_legislation:F2022C00997
Segment Type: reg
Provision Reference: reg 112
Character Range: 145281–146244

112  Board may require returns
 (1) The Board may, at any time, require a contributor or pensioner to supply in a statutory declaration or such other form as is required or permitted by the Board such information as the Board deems necessary for the purpose of any investigation for the purposes of this regulation.
 (2) A contributor or pensioner must supply the information required under this regulation.
Penalty: 1 penalty unit.
 (3) It is a defence to a prosecution against subregulation (2) if the defendant proves that he or she had a reasonable excuse for failing to supply the required information.
 (4) Strict liability applies in subregulation (2) to the circumstance that the information was required under this regulation.
Note 1: For strict liability, see section 6.1 of the Criminal Code.
Note 2: A defendant bears an evidential burden in relation to the question whether he or she has a reasonable excuse (see section 13.3 of the Criminal Code).