Document ID: chunk:federal_register_of_legislation:C2025C00142:section:148
Version: federal_register_of_legislation:C2025C00142
Segment Type: section
Provision Reference: s 148
Character Range: 195249–197139

148  Non‑compliance with reporting obligations
 (1) A person contravenes this subsection if:
 (a) the person is a reporting entity; and
 (b) the person is required, under this Chapter, to give the Secretary:
 (i) a report; or
 (ii) additional information about a matter in a report; and
 (c) the person does not give the report or information in accordance with this Chapter.
Note: The physical elements of offences against subsections (2) and (5) are set out in this subsection (see section 165).

Fault‑based offence
 (2) A person commits an offence if the person contravenes subsection (1).
Penalty: 20 penalty units.
 (3) For the purposes of subsection (2), strict liability applies to paragraph (1)(a).

Offences—extended geographical jurisdiction
 (4) Section 15.4 of the Criminal Code (extended geographical jurisdiction—category D) applies to an offence against subsection (2).

Strict liability offence
 (5) A person commits an offence of strict liability if the person contravenes subsection (1).
Penalty: 10 penalty units.

Civil penalty provision
 (6) A person is liable to a civil penalty if the person contravenes subsection (1).
Civil penalty: 20 penalty units.

Continuing offences and continuing contraventions of civil penalty provision
 (7) The maximum penalty for each day that an offence under subsection (2) or (5) continues is 10% of the maximum penalty that can be imposed in respect of the offence.
Note: Subsections (2) and (5) are continuing offences under section 4K of the Crimes Act 1914.
 (8) The maximum civil penalty for each day that a contravention of subsection (6) continues is 10% of the maximum civil penalty that can be imposed in respect of a contravention of that subsection.
Note: Subsection (6) is a continuing civil penalty provision under section 93 of the Regulatory Powers Act.

Chapter 6—Compliance and enforcement

Part 6.1—Introduction