Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person commits an offence if:
(a) the person is given a notice under section 40AH; and
(b) the person fails to comply with the notice.
Penalty: Imprisonment for 2 years or 100 penalty units, or both.
(2) Subsection (1) does not apply if:
(a) the person fails to comply with the notice only because the person does not provide information or a document within the period specified in the notice; 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 1: A defendant bears an evidential burden in relation to the matters in subsection (2) (see subsection 13.3(3) of the Criminal Code ).
Note 2: Sections 137.1 and 137.2 of the Criminal Code also create offences for providing false or misleading information or documents.