Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1A) This section does not apply to:
(a) Schedule 2; or
(b) regulations made for the purposes of Schedule 2.
(1) A person shall not refuse or fail to submit a return or provide information that is required by or under this Act or the regulations to be submitted or provided.
(1B) Subsection ( 1) does not apply if the person has a reasonable excuse.
Note: The defendant bears an evidential burden in relation to the matter in subsection ( 1B). See subsection 13.3(3) of the Criminal Code .
(2) A person is not excused from submitting a return or providing information that the person is required by or under this Act or the regulations to submit or provide on the ground that the return or information might tend to incriminate the person, but any return or information so submitted or provided is not admissible in evidence against the person in:
(a) criminal proceedings other than proceedings for an offence against subsection ( 1) or (3).
(3) A person shall not intentionally present a document, make a statement or submit a return, knowing that it is false or misleading in a material particular, to a person performing duties in relation to this Act.
(a) in the case of a natural person-- imprisonment for 12 months or 20 penalty units , or both; or
(b) in the case of a body corporate-- 100 penalty units .