Document ID: chunk:federal_register_of_legislation:C2024C00680:section:143
Version: federal_register_of_legislation:C2024C00680
Segment Type: section
Provision Reference: s 143
Character Range: 241763–242639

143  Lodgment of accounts with the ACCC
 (1) This section applies if a company prepares accounts and statements in respect of a period (the accounting period) in accordance with this Division.
 (2) The company must, within the prescribed period after the accounting period, give the ACCC:
 (a) those accounts and statements; and
 (b) the certificate given to the company by an approved auditor under section 142 in respect of the accounting period.
Note: Approved auditor is defined by section 144.

Offence
 (3) A company commits an offence if:
 (a) the company is subject to a requirement under this section; and
 (b) the company engages in conduct; and
 (c) the company's conduct contravenes the requirement.
Penalty: 100 penalty units.

Strict liability
 (4) Strict liability applies to paragraph (3)(a).
Note: For strict liability, see section 6.1 of the Criminal Code.