Document ID: chunk:federal_register_of_legislation:C2019A00115:clause:2_44aafb
Version: federal_register_of_legislation:C2019A00115
Segment Type: clause
Provision Reference: sch 2 cl 44AAFB
Character Range: 49656–51088

44AAFB  Failure to comply with notice to give information etc. is an offence

Offence
 (1) A person commits an offence if:
 (a) the person is given a notice under section 44AAFA; and
 (b) the person fails to comply with the notice.
Penalty: Imprisonment for 2 years or 100 penalty units, or both.

Exceptions
 (2) Subsection (1) does not apply to the extent that the person is not capable of complying with the notice.
Note: A defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).
 (3) Subsection (1) does not apply to the extent that:
 (a) the notice relates to producing documents; and
 (b) the person proves that, after a reasonable search, the person is not aware of the documents; and
 (c) the person provides a written response to the notice, including a description of the scope and limitations of the search.
Note: A defendant bears a legal burden in relation to the matter in paragraph (3)(b) (see section 13.4 of the Criminal Code).
 (4) For the purposes of (but without limiting) paragraph (3)(b), a determination of whether a search is reasonable may take into account the following:
 (a) the nature and complexity of the matter to which the notice relates;
 (b) the number of documents involved;
 (c) the ease and cost of retrieving a document relative to the resources of the person who was given the notice;
 (d) any other relevant matter.