44AAFBFailure to comply with notice to give information etc. is an offence

44AAFB Failure to comply with notice to give information etc. is an offence

Offence

(1) A person commits an offence if:

(a) the person is given a notice under section 44AAFA; and

(b) the person fails to comply with the notice.

Penalty: Imprisonment for 2 years or 100 penalty units, or both.

Exceptions

(2) Subsection (1) does not apply to the extent that the person is not capable of complying with the notice.

Note: A defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).

(3) Subsection (1) does not apply to the extent that:

(a) the notice relates to producing documents; and

(b) the person proves that, after a reasonable search, the person is not aware of the documents; and

(c) the person provides a written response to the notice, including a description of the scope and limitations of the search.

Note: A defendant bears a legal burden in relation to the matter in paragraph (3)(b) (see section 13.4 of the Criminal Code).

(4) For the purposes of (but without limiting) paragraph (3)(b), a determination of whether a search is reasonable may take into account the following:

(a) the nature and complexity of the matter to which the notice relates;

(b) the number of documents involved;

(c) the ease and cost of retrieving a document relative to the resources of the person who was given the notice;

(d) any other relevant matter.