Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An accountable entity contravenes this subsection if:
(a) the accountable entity is given a direction under section 64 or 65; and
(b) the accountable entity fails to comply with the direction.
(2) An accountable entity commits an offence if the accountable entity contravenes subsection (1).
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: See also subsection 4B(3) (body corporate multiplier) and section 4K (continuing and multiple offences) of the Crimes Act 1914 .
Note 3: An accountable entity may also contravene a civil penalty provision if it fails to comply with a direction given under section 65 (see paragraph 23(1)(c) and section 80).
(3) An officer of an accountable entity contravenes this subsection if:
(a) the accountable entity is given a direction under section 64 or 65; and
(b) the officer fails to take reasonable steps to ensure that the accountable entity complies with the direction; and
(c) the officer's duties include ensuring that the accountable entity complies with the direction; and
(d) the accountable entity fails to comply with the direction.
(4) An officer of an accountable entity commits an offence if the officer contravenes subsection (3).
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: See also subsection 4B(3) (body corporate multiplier) and section 4K (continuing and multiple offences) of the Crimes Act 1914 .