Commonwealth Numbered Acts Commonwealth Numbered Acts(1) A person must not refuse or fail to give information, a document or a return that the person is required to give by or under this Act or the regulations.
Penalty: 60 penalty units.
(2) 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 (2): see subsection 13.3(3) of the Criminal Code .
(3) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code .
(4) A person is not excused from giving information, a document or a return on the ground that to do so might tend to incriminate the person or expose the person to a penalty.
(5) However:
(a) any information or document or return given by an individual; or
(b) any information, document or thing obtained as a direct or indirect consequence of an individual giving the information, document or return;
is not admissible in evidence against the individual in criminal proceedings except proceedings for an offence against subsection (1) of this section or an offence against section 137.1 or 137.2 of the Criminal Code that relates to this Act.
(6) A court that convicts a person of an offence against subsection (1) may order the person to give the information, document or return concerned to an authorised person within the time specified in the order.