Commonwealth Consolidated Acts

AIRPORTS ACT 1996 - SECT 230

  (1)   A company must not, in purported compliance with section   141, prepare any accounts or statements in such a way that they do not correctly record and explain the matters or things to which they relate.

  (2)   A company commits an offence if:

  (a)   the company is subject to a requirement under subsection   (1); and

  (b)   the company engages in conduct; and

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

Penalty:   150 penalty units.

  (3)   Strict liability applies to paragraph   (2)(a).

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