Document ID: chunk:federal_register_of_legislation:C2024C00492:section:6:p135
Version: federal_register_of_legislation:C2024C00492
Segment Type: section
Provision Reference: s 6 (pt 135/175)
Character Range: 513000–515976

been prepared for the purpose of being recorded or stored, or for use in compiling or recovering other matter to be recorded or stored by means of that device; or
 (c) having a duty to record or store matter by means of that device, fails to record or store the matter by means of that device:
 (i) with intent to falsify any entry made or intended to be compiled, wholly or in part, from matter so recorded or stored; or
 (ii) knowing that the failure so to record or store the matter will render false or misleading in a material particular other matter so recorded or stored;
contravenes this subsection.
Penalty: 100 penalty units or imprisonment for 2 years, or both.
 (3) It is a defence to a charge arising under subsection (1) or (2) if the defendant proves that the defendant acted honestly and that in all the circumstances the act or omission constituting the offence should be excused.
Note: A defendant bears a legal burden in relation to the matter mentioned in subsection (3) (see section 13.4 of the Criminal Code).

Chapter 8—Civil consequences of contravening civil penalty provisions

Division 386—Civil consequences of contravening civil penalty provisions

386‑1  Declarations of contravention

Meaning of civil penalty provisions and declarations
 (1) If a Court is satisfied that a person has contravened 1 of the following provisions, it must make a declaration of contravention:
 (a) subsections 265‑1(1), 265‑5(1) and (2), 265‑10(1) and (2) and 265‑15(1) and (2) (officers' duties);
 (aa) subsection 265‑40(1) (secretaries' responsibilities);
 (b) subsection 284‑5(2) (related parties rules);
 (ba) subsections 308‑20(5), 308‑25(4), 308‑40(4) and 308‑45(2) (director identification numbers);
 (c) subsection 363‑1(1) (requirements for record keeping and reports);
 (d) subsections 588G(2), 588GAB(2) and 588GAC(2) of the Corporations Act (as applied by section 531‑1 of this Act) (insolvent trading and creditor‑defeating dispositions).
These provisions are the civil penalty provisions.
Note: Once a declaration has been made, the Registrar can then seek a pecuniary penalty order (section 386‑10) or a disqualification order (section 279‑15).

Declarations to specify certain matters
 (2) A declaration of contravention must specify the following:
 (a) the Court that made the declaration;
 (b) the civil penalty provision that was contravened;
 (c) the person who contravened the provision;
 (d) the conduct that constituted the contravention;
 (e) the Aboriginal and Torres Strait Island corporation affected by the contravention.

386‑5  Declaration of contravention is conclusive evidence
  A declaration of contravention is conclusive evidence of the matters referred to in subsection 386‑1(2).

386‑10  Pecuniary penalty orders

Pecuniary penalties
 (1) A Court may order a person to pay the Commonwealth a pecuniary penalty of up to $200,000 if:
 (a) a declaration of contravention by the person has been made under section 386‑1; and
 (b)