Commonwealth Numbered Acts

AIRCRAFT NOISE LEVY COLLECTION ACT 1995 No. 98 of 1995 - SECT 15

15.(1) A person must not, without reasonable excuse, refuse or fail to give
information or a return that the person is required to give under this Act or
the regulations. Penalty: 60 penalty units.

(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 knowingly 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 is guilty of an offence
punishable on conviction by a term of imprisonment not exceeding 12 months.