Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person commits an offence if:
(a) the person is given a notice under section 45 or 46; and
(b) the person fails to comply with the notice:
(i) by the end of the period specified in the notice; or
(ii) if the Secretary extends that period--by the end of the extended period.
Note: A notice given under section 45 or 46 does not override certain privileges and immunities (see section 9A).
Penalty: Imprisonment for 6 months.
(2) Subsection (1) does not apply if:
(a) the person fails to comply with the notice only because the person does not provide the information or a document within the applicable period; and
(b) the person took all reasonable steps to provide the information or document within that period; and
(c) the person provides the information or document as soon as practicable after the end of that period.
Note: A defendant bears an evidential burden in relation to the matter in this subsection (see subsection 13.3(3) of the Criminal Code ).