Regulation 108
Offences
of Goods and Services Tax (General) Regulations 1993
Any person who contravenes regulation 10, 11, 12, 13, 13A, 13B, 43(2), 44, 45(5), (7), (9), (10) or (12), 45A(5), (7), (10), (11), (12) or (13), 45B, 45C(6)(b) or (11), 45D(5)(b), (7), (12) or (13), 46(9)(b), (13), (15), (16) or (18), 46A(3)(b), (7), (13), (14), (20), (21) or (23), 48, 50(4), (5), (6), (7) or (8), 50A(1)(a) or (b) or (2), 50D, 50E(8), 50F(2) or (3), 53(1), (2), (3) or (4), 55(2), 58, 58A, 59, 61, 72, 73, 75, 77, 79, 85, 86, 87, 89, 97, 98, 99, 100, 101, 103E, 103F, 103G, 103H, 103I, 105A(5), 106(2) or (4), 106A(3)(b), (8) or (10) or 106B(2)(b) or (7) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months.