13. Enforcement of duty to make returns

Question 1

13. Enforcement of duty to make returns

Answer 1

General overview
[13.01] This section empowers the High Court to order compliance by the corporation with respect to any default in the lodgment or filing of any document with the registrar required under the Act, any default in complying with any request to amend or complete any incomplete document and refile with the registrar and any default in complying with the registrar’s request under s 12D(7).

Question 2

Default in filing and lodgment

Answer 2

[13.02] If a corporation or person made:

(a) a default in the filing and lodgment of any return, account, or other document with the registrar required under the Act or any other law;
(b) a default in complying with any request of the registrar or the official receiver to amend or complete and resubmit any document or to submit a fresh document; or
(c) a default in complying with any request of the registrar under s 12D(7) to rectify any error or defect in any particulars or document in the register within 14 days after service on the corporation or person of a notice requiring it to be done, the High Court may, on the application by any member or creditor of the corporation, or by the registrar or the official receiver, order that the default be made good within such specified time in the order. The costs of the application may be borne by the corporation or by any officer of the corporation responsible for the default or by the applicant: see s 13(2).

Question 3

Subsection (3)

Answer 3

[13.03] This section shall not limit the operation of any written law imposing penalties on a corporation or its officers or any such person in respect of such default: see s 155(1).