Commonwealth Consolidated Acts

INDUSTRIAL CHEMICALS (NOTIFICATION AND ASSESSMENT) ACT 1989 - SECT 80Q

             (1)  A person who, under subparagraph 80F(e)(ii), 80KA(1)(e)(ii) or 80KB(2)(c)(ii), has paid an amount on account of the registration charge payable in relation to a registration year must, within 2 months after the end of that registration year or such longer period as the Director allows, give the Director a written statement in the approved form indicating the value of the relevant industrial chemicals actually introduced by the person in that year.

             (2)  A person must not refuse or fail to comply with subsection (1).

Penalty:  30 penalty units.

             (3)  Subsection (2) does not apply if the person has a reasonable excuse.

Note:          A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code ).

             (4)  For the purposes of an offence against subsection (2), strict liability applies to the physical element, that the person fails as mentioned in that subsection.

Note:          For strict liability , see section 6.1 of the Criminal Code .