Document ID: chunk:federal_register_of_legislation:C2024C00844:section:119
Version: federal_register_of_legislation:C2024C00844
Segment Type: section
Provision Reference: s 119
Character Range: 371769–372328

119  Offence for failing to make and keep records
 (1) A person commits an offence if:
 (a) the person is required to make and keep a record under this Division; and
 (b) the person does not make or keep the record in accordance with this Division; and
 (c) the Treasurer has not notified the person that the person does not need to make or keep the record; and
 (d) the person is not a corporation that has been finally dissolved.
Penalty: 250 penalty units.
 (2) Subsection (1) is an offence of strict liability.

Division 3—Confidentiality of information