Document ID: chunk:federal_register_of_legislation:C2024C00458:section:74
Version: federal_register_of_legislation:C2024C00458
Segment Type: section
Provision Reference: s 74
Character Range: 274827–275293

74  Offence—failure to comply with notice
 (1) A person must not refuse or fail to comply with a notice under section 67, 68, 69, 70, 70AA or 70A.
Penalty: Imprisonment for 6 months.
 (2) Subsection (1) applies only to the extent to which the person is capable of complying with the notice.
 (3) Subsection (1) does not apply if the person has a reasonable excuse.
 (4) Subsection (1) is an offence of strict liability.

Subdivision C—Provision of tax file numbers