Document ID: chunk:federal_register_of_legislation:C2025C00158:section:17
Version: federal_register_of_legislation:C2025C00158
Segment Type: section
Provision Reference: s 17
Character Range: 39895–41486

17  Penalties for failure to give return or notice under the rules

Failure to give returns
 (1) A person commits an offence of strict liability if:
 (a) the person is required to give a return under the rules; and
 (b) the person fails to give the return in accordance with the rules.
Note 1: See also section 23 (about infringement notices).
Note 2: A person may commit an offence if the person gives a false or misleading return (see section 137.2 of the Criminal Code).
Penalty: 60 penalty units.
 (2) A person contravenes this subsection if:
 (a) the person is required to give a return under the rules; and
 (b) the person fails to give the return in accordance with the rules.
Note 1: See also section 23 (about infringement notices).
Note 2: A person may contravene a civil penalty provision if the person gives a false or misleading return (see subsection 47(1)).
Civil penalty: 60 penalty units.

Failure to give notices
 (3) A person commits an offence of strict liability if:
 (a) the person is required to give a written notice under rules made for the purposes of paragraph 59(2)(a) or (c); and
 (b) the person fails to give the notice in accordance with the rules.
Note: See also section 23 (about infringement notices).
Penalty: 60 penalty units.
 (4) A person contravenes this subsection if:
 (a) the person is required to give a written notice under rules made for the purposes of paragraph 59(2)(a) or (c); and
 (b) the person fails to give the notice in accordance with the rules.
Note: See also section 23 (about infringement notices).
Civil penalty: 60 penalty units.