Commonwealth Numbered Acts

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GOAT FIBRE LEVY COLLECTION ACT 1989 No. 143 of 1989 - SECT 13

Offences in relation to returns etc.
13. (1) A person must not, without reasonable excuse, refuse or fail to give a
return or information that the person is required to give by or under this Act
or the regulations.

(2) A person is not excused from giving a return or information on the ground
that the return or information might tend to incriminate the person, but any
return or information given, and any information or thing (including any
document) obtained as a direct or indirect result 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 (3); or

   (b)  proceedings for recovery of a penalty payable under section 6.

(3) A person must 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: Imprisonment for 6 months. 


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