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Shipping Reform (Tax Incentives) Act 2012
20Failing to give the information or produce the documents
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#### 20 Failing to give the information or produce the documents
A person commits an offence if:
(a) the person has been given a notice under subsection 19(1); and
(b) the person fails to comply with the notice to the extent that the person is capable of doing so.
Penalty: 30 penalty units.