If section 12(1) applies to a business, the business must not, without reasonable excuse, fail to pay an amount to, or lodge a return with, the Registrar in accordance with section 12(1).
Penalty: In the case of a natural person, 60 penalty units;
In the case of a body corporate, 120 penalty units.
Note to s. 18 inserted by No. 13/2013 s. 50(2).
Note
Section 26B applies to an offence against this section.