Commonwealth Numbered Acts

GRAIN LEGUMES LEVY COLLECTION ACT 1985 No. 107 of 1985 - SECT 12

12. (1) A person shall not, without reasonable excuse, 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.

(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 admissable in evidence against the person in -

   (a)  criminal proceedings other than proceedings for an offence against
        sub-section (1) or (3); or

   (b)  proceedings for recovery of a penalty payable under section 7.

(3) A person shall not knowingly present a document, make a statement or
submit a return, that is false or misleading in a material particular, to a
person performing duties in relation to this Act. Penalty:

   (a)  in the case of a natural person - $1,000 or imprisonment for 6 months,
        or both; or

   (b)  in the case of a body corporate - $5,000.