Document ID: chunk:federal_register_of_legislation:C2025C00148:section:66
Version: federal_register_of_legislation:C2025C00148
Segment Type: section
Provision Reference: s 66
Character Range: 110102–111827

66  Offence provision for non‑compliance with a direction

Accountable entity
 (1) An accountable entity contravenes this subsection if:
 (a) the accountable entity is given a direction under section 64 or 65; and
 (b) the accountable entity fails to comply with the direction.
 (2) An accountable entity commits an offence if the accountable entity contravenes subsection (1).
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: See also subsection 4B(3) (body corporate multiplier) and section 4K (continuing and multiple offences) of the Crimes Act 1914.
Note 3: An accountable entity may also contravene a civil penalty provision if it fails to comply with a direction given under section 65 (see paragraph 23(1)(c) and section 80).
Penalty: 50 penalty units.

Officer of accountable entity
 (3) An officer of an accountable entity contravenes this subsection if:
 (a) the accountable entity is given a direction under section 64 or 65; and
 (b) the officer fails to take reasonable steps to ensure that the accountable entity complies with the direction; and
 (c) the officer's duties include ensuring that the accountable entity complies with the direction; and
 (d) the accountable entity fails to comply with the direction.
 (4) An officer of an accountable entity commits an offence if the officer contravenes subsection (3).
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: See also subsection 4B(3) (body corporate multiplier) and section 4K (continuing and multiple offences) of the Crimes Act 1914.
Penalty: 50 penalty units.

Subdivision C—Secrecy and disclosure provisions relating to directions