Commonwealth Consolidated Acts(1) This section applies if section 39 or 40 requires a person to keep records or to retain records for a particular period.
(2) The person commits an offence if the person fails to keep the records or fails to retain the records for that period.
Penalty: 30 penalty units.
(3) An offence against subsection (2) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback