Commonwealth Numbered Acts

GRAPE RESEARCH LEVY COLLECTION ACT 1986 No. 64 of 1986 - SECT 12

12. (1) A person shall not, without reasonable excuse, refuse or fail to
submit a return or information that the person is required under this Act or
the regulations to submit.

(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 admissible 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.