Commonwealth Consolidated Acts

MUTUAL ASSISTANCE IN CRIMINAL MATTERS ACT 1987 - SECT 34W

  (1)   A person commits an offence if:

  (a)   the person is given a notice under section   34R; 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.