267Complying with data management directions

267 Complying with data management directions

(1) A person who is subject to a data management direction must comply with the data management direction. Strict liability offence (2) A person commits an offence of strict liability if the person contravenes subsection (1).

Penalty: 100 penalty units.

Civil penalty (3) A person is liable to a civil penalty if the person contravenes subsection (1).

Civil penalty: 150 penalty units.

Continuing offences and continuing contraventions of civil penalty provisions (4) A person who commits an offence against subsection (2) by failing to give reports, returns or other documents commits a separate offence in respect of each day (including a day of a conviction for the offence or any later day) during which the offence continues. (5) If a person commits an offence against subsection (2) by failing to give reports, returns or other documents, the maximum penalty for each day on which the offence continues is 10% of the maximum penalty that can be imposed in respect of that offence. (6) A person who contravenes subsection (3) by failing to give reports, returns or other documents commits a separate contravention in respect of each day (including a day of the making of a relevant civil penalty order or any later day) during which the contravention continues. (7) If a person contravenes subsection (3) by failing to give reports, returns or other documents, the maximum civil penalty for each day that the contravention continues is 10% of the maximum civil penalty that can be imposed in respect of that contravention.