“22GB. A person who—

        (a)     fails, without reasonable excuse, to furnish any information as required by this Act or to comply with any requirement of the Commissioner made in pursuance of this Act; or

        (b)     without reasonable excuse, refuses or neglects—

              (i)     to attend and give evidence when required;

              (ii)     to answer truthfully and fully any questions put to the person; or

              (iii)     to produce any records required;

by the Commissioner or a duly authorised officer shall be guilty of an offence punishable, on conviction, by a fine not exceeding—

              (iv)     in the case of a natural person— $2,000; or

              (v)     in the case of a body corporate—$10,000.

“22GC. A person who, knowingly or recklessly—

        (a)     makes a statement to the Commissioner or a duly authorised officer that is false or misleading in a material particular; or

        (b)     omits from a statement made to the Commissioner or a duly authorised officer any matter or thing without which such statement is false or misleading in a material particular;

is guilty of an offence punishable, on conviction, by a fine not exceeding—

        (c)     in the case of a natural person—$2,000; or

        (d)     in the case of a body corporate—$10,000.

“22GD. A person who knowingly avoids—

        (a)     disclosing facts or circumstances material to the person's liability for land tax or penalty tax; or

        (b)     paying an amount of land tax or penalty tax that the person is liable to pay;

is guilty of an offence punishable, on conviction, by a fine not exceeding—

        (c)     in the case of a natural person—$5,000; or

        (d)     in the case of a body corporate—$25,000.

“ Division 4—Objections and Review

“22GE. (1) An owner of a parcel of land who is dissatisfied with—

        (a)     a decision of the Commissioner under paragraph 22BA (2) (b) that the parcel is not exempt from land tax;

        (b)     a decision of the Commissioner revoking an instrument referred to in paragraph 22BA (2) (a); or

        (c)     an assessment of penalty tax;

may lodge with the Commissioner a written objection to the decision within 60 days, or such longer period as the Commissioner allows, after service of notice of the decision or assessment on the owner.

“(2) An objection shall state the grounds on which it is made.

“(3) After considering the objection, the Commissioner shall—

        (a)     (in the case of a decision referred to in paragraph (1) (a) or (b)) if satisfied that the parcel is exempt from land tax—reverse the decision objected to and refund to the owner any land tax paid;

        (b)     (in the case of a decision referred to in paragraph (1) (c)) if satisfied that any penalty tax has been incorrectly assessed—reassess the amount of penalty tax (if any) payable and refund to the owner any excess paid; or

        (c)     if not so satisfied—dismiss the objection.

“(4) The Commissioner shall cause written notice of his or her decision on an objection to be given to the owner of the parcel of land.

“22GF. Application may be made to the Administrative Appeals Tribunal for a review of a decision by the Commissioner dismissing an objection under subsection 22GE (3).

“22GH. (1) A notice given under subsection 22GE (4) of a decision dismissing an objection under subsection 22GE (3) shall—

        (a)     include a statement to the effect that, subject to the Administrative Appeals Tribunal Act 1989 , an application may be made to the Administrative Appeals Tribunal, within 28 days after the date of service of the notice, for a review of the decision to which the notice relates; and

        (b)     except where subsection 26 (11) of that Act applies—include a statement to the effect that a person whose interests are affected by the decision may request a statement pursuant to section 26 of that Act.

“(2) The validity of a decision or an assessment referred to in subsection 22GE (1) shall not be taken to have been affected by a failure to comply with subsection (1).

“22GI. The fact that a consideration of an objection, or a review in relation to a decision or assessment, is pending does not in the meantime interfere with or affect the decision or assessment to which the objection or review relates, so that land tax or penalty tax may be assessed and recovered as if no consideration or review were pending.”.