Commonwealth Consolidated Acts(1) A person is guilty of 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: 30 penalty units.
(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 Chapter 3 of the Criminal Code contains general principles relating to penalties.
Note 2: For strict liability, see section 6.1 of the Criminal Code .
(3) A person is guilty of 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.
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