Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If an Aboriginal and Torres Strait Islander corporation has to prepare a consolidated financial report, a director or officer of a controlled entity must give the corporation all information requested that is necessary to prepare the consolidated financial report.
Penalty: 25 penalty units or imprisonment for 6 months, or both.
(2) An offence based on subsection (1) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .