Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 465

Offence of failing to keep records

  (1)   A person who contravenes section   462, 462A, or 464A commits an offence punishable on conviction by a fine not exceeding 30 penalty units.

Note:   See section   4AA of the Crimes Act 1914 for the current value of a penalty unit.

  (2)   An offence under section   462, 462A, or 464A is an offence of strict liability.

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


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