Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) A person shall, if required to do so by the Corporation by notice in writing, furnish to the Corporation, within such time as is specified in the notice, such returns and information as are specified in the notice relating to the sale, disposal or export, or the intended sale, disposal or export, by the person of grape products.
(2) A person to whom such a notice is given must not neglect or fail to furnish the return or information to the Corporation within the specified time.
(2A) It is a defence to a prosecution under subregulation (2) if the defendant has a reasonable excuse.
Note A defendant bears an evidential burden in relation to the matter set out in subregulation (2A) — see section 13.3 of the Criminal Code .
(3) A person is not excused from furnishing a return or information that he is required to furnish by virtue of a notice given, or sent by post, to him under subsection (1) on the ground that the return or information might tend to incriminate him or make him liable to a penalty, but any return or information so furnished is not admissible in evidence against him in proceedings other than proceedings for an offence against subregulation (4).
(4) A person shall not furnish to the Corporation a return or information that is false or misleading in a material particular.
Penalty: 10 penalty units.