154Failure to provide documents

154 Failure to provide documents

(1) A person commits 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 Part IA of the Crimes Act 1914 contains general principles relating to penalties.

Note 2: For strict liability, see section 6.1 of the Criminal Code.

(3) A person commits 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.