Document ID: chunk:federal_register_of_legislation:C2015A00150:clause:1_119
Version: federal_register_of_legislation:C2015A00150
Segment Type: clause
Provision Reference: sch 1 cl 119
Character Range: 161123–161681

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: 30 penalty units.
 (2) Subsection (1) is an offence of strict liability.

Division 3—Confidentiality of information