Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person commits an offence if:
(a) the person is required under this Act (other than section 46D) or the regulations to provide a document (including a statement or return) to the Regulator or to another person within a specified time or by a specified date; and
(b) the person does not provide the document by the specified time or the specified date (as the case requires).
(2) Subsection (1) is an offence of strict liability.
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility and Part IA of the Crimes Act 1914 contains general principles relating to penalties.
Note 2: For strict liability, see section 6.1 of the Criminal Code .
(3) A person commits an offence if:
(a) the person is required under this Act (other than section 46D) or the regulations to provide a document (including a statement or return) to the Regulator or to another person within a specified time or by a specified date; and
(b) the person does not provide the document by the specified time or the specified date (as the case requires).
Penalty: 6 months imprisonment.
Note: Chapter 2 of the Criminal Code sets out the general
principles of criminal responsibility.