Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An officer of an Aboriginal and Torres Strait Islander corporation must:
(a) allow the auditor access to the books of the corporation; and
(b) give the auditor any information, explanation or assistance required under section 339 - 85.
Penalty: 25 penalty units or imprisonment for 6 months, or both.
Note: Books include registers and documents generally (not only the accounting "books") (see the definition of books in section 700 - 1).
(2) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .