Australian Capital Territory Current Acts Australian Capital Territory Current Acts(1) A person commits an offence if—
(a) the person is required to give the commissioner a return under this part within a stated time; and
(b) the person fails to give the commissioner the return within the time.
Maximum penalty:
(a) for a return required to be given by the reporting agent of a party—50 penalty units; and
(b) for any other return—20 penalty units.
(2) A person commits an offence if—
(a) the person is required to give the commissioner a return under this part; and
(b) the person gives the commissioner the return; and
(c) the return is incomplete.
Maximum penalty: 20 penalty units.
(3) A person commits an offence if the person fails to keep records in accordance with section 239.
Maximum penalty: 20 penalty units.
(4) Subsections (1), (2) and (3) do not apply if the person has a reasonable excuse.
(5) An offence against subsection (1), (2) or (3) is a strict liability offence.
(6) A person commits an offence if—
(a) the person is required to give the commissioner a return under this part; and
(b) the person gives a return to the commissioner containing particulars that are, to the person's knowledge, false or misleading in a material particular.
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.
(7) A person (the informer ) commits an offence if—
(a) another person is required to give the commissioner a return under this part; and
(b) the informer gives the other person information relevant to the return that is, to the informer's knowledge, false or misleading in a material particular.
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.
(8) A prosecution in relation to an offence against this section may be started at any time within 4 years after the offence was committed.