Document ID: chunk:federal_register_of_legislation:C2007C00177:clause:1_136
Version: federal_register_of_legislation:C2007C00177
Segment Type: clause
Provision Reference: sch 1 cl 136
Character Range: 33781–34481

136  Subsection 7(2)
Repeal the subsection, substitute:

 (2) A person must not give a return that does not contain all or any of the information required by section 6 to be included in the return.

Penalty: 20 penalty units.

 (2A) Subsection (2) does not apply if the person has a reasonable excuse.

Note: A defendant bears an evidential burden in relation to the matter in subsection (2A) (see subsection 13.3(3) of the Criminal Code).

 (2B) For the purposes of an offence against subsection (2), strict liability applies to the physical element, that the person is required under section 6 to include information in a return.

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