Commonwealth Numbered Acts
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CANNED FRUITS LEVY COLLECTION ACT 1979 No. 162 of 1979 - SECT 11
Offences in relation to returns, &c.
11. (1) A person shall not, without reasonable excuse, fail or neglect duly to
furnish a return or information that he is required under this Act or the
regulations to furnish.
(2) A person is not excused from furnishing a return or information that he is
required under this Act or the regulations to furnish on the ground that the
information or return might tend to incriminate him or make him liable to a
penalty, but any information or return so furnished is not admissible in
evidence against him in proceedings other than proceedings for an offence
against sub-section (3).
(3) A person shall not present to an officer or other person doing duty in
relation to this Act or the regulations an account, book or document, or make
or furnish to such an officer or person a statement or return, that is false
or misleading in a material particular.
Penalty: $500.
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