(1) A person contravenes this subsection if:
(a) the person is required by notice under subsection 14J(2) to give information or documents to the Secretary; and
(b) the notice specifies the period within which the information or documents are to be given; and
(c) the person does not give the information or documents within the specified period.
Note: Division 137 of the Criminal Code creates offences for providing false or misleading information or documents.
Fault - based offence
(2) A person commits an offence if the person contravenes subsection (1).
Note: See section 24A in relation to the physical elements of the offence.
Strict liability offence
(3) A person commits an offence of strict liability if the person contravenes subsection (1).
Civil penalty provision
(4) A person is liable to a civil penalty if the person contravenes subsection (1).
Civil penalty: 500 penalty units.