Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person commits an offence if the person fails to comply with a notice given under section 49.
(2) An offence under subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code .
(3) An individual is not required to provide the information or produce a document if the information or document might tend to incriminate the individual or expose the individual to a penalty.
(4) Subsection (1) does not apply to the extent that the person is not capable of complying with the notice.
Note: The defendant bears an evidential burden in relation to the matters in subsections (3) and (4) (see subsection 13.3(3) of the Criminal Code ).