Commonwealth Consolidated Acts

AIRPORTS ACT 1996 - SECT 143

  (1)   This section applies if a company prepares accounts and statements in respect of a period (the accounting period ) in accordance with this Division.

  (2)   The company must, within the prescribed period after the accounting period, give the ACCC:

  (a)   those accounts and statements; and

  (b)   the certificate given to the company by an approved auditor under section   142 in respect of the accounting period.

Note:   Approved auditor is defined by section   144.

Offence

  (3)   A company commits an offence if:

  (a)   the company is subject to a requirement under this section; and

  (b)   the company engages in conduct; and

  (c)   the company's conduct contravenes the requirement.

Penalty:   100 penalty units.

Strict liability

  (4)   Strict liability applies to paragraph   (3)(a).

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