145GBFailure to comply with substantiation notice

#### 145GB Failure to comply with substantiation notice (1) A person contravenes this subsection if: (a) the person is given a notice under section 145G; and (b) the person fails to comply with the notice: (i) within the period specified in the notice; or (ii) if the APVMA has allowed the person further time under subsection 145GA(3)—within such further time. (2) Subsection (1) does not apply if: (a) the person is an individual; and (b) the person refuses or fails to give particular information or produce a particular document in compliance with a substantiation notice; and (c) the information, or production of the document, might tend to incriminate the individual or to expose the individual to a penalty. (3) A person commits an offence if the person contravenes subsection (1). Penalty: 50 penalty units. > Note: A defendant bears an evidential burden in relation to the matter in subsection (2). See subsection 13.3(3) of the Criminal Code. (4) Subsection (1) is a civil penalty provision. > Note 1: Division 2 provides for pecuniary penalties for contraventions of civil penalty provisions. > Note 2: For the evidential burden in civil penalty proceedings in relation to the matter in subsection (2), see section 145CD.