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AIRCRAFT NOISE LEVY COLLECTION ACT 1995 - SECT 15

Offences in relation to returns etc.

  (1)   A person must not fail to give information or a return that the person is required to give under this Act or the regulations.

Penalty:   60 penalty units.

  (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 ).

  (2)   The offence created by subsection   (1) is an offence of strict liability.

  (3)   A person is not excused from giving a return or information on the ground that the information, or giving the return, might tend to incriminate the person. However, any information or return given, and any information or thing (including any document) obtained as a direct or indirect consequence of the giving of the return or information, is not admissible in evidence against the person in:

  (a)   criminal proceedings other than proceedings for an offence against subsection   (1) or (4); or

  (b)   proceedings for recovery of an amount of late - payment penalty.

  (4)   A person who presents a document, makes a statement or gives a return or information, that is false or misleading in a material particular, to a person carrying out functions under this Act commits an offence punishable on conviction by a term of imprisonment not exceeding 12 months.



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