Document ID: chunk:federal_register_of_legislation:C2024C00463:section:58:p2
Version: federal_register_of_legislation:C2024C00463
Segment Type: section
Provision Reference: s 58 (pt 2/2)
Character Range: 171690–173337

not obtained) was required in relation to the export or supply mentioned in paragraph (b):
 (i) permission (however described) under regulations made under the Customs Act 1901;
 (ii) a permit given under section 11 of this Act.
 (3D) If an Australian person provides any constitutional DSGL services to a foreign person at or from a place outside Australia, that are received at a place outside Australia, the Australian person must keep records of the provision of the DSGL services, unless:
 (a) the DSGL services are provided under a permit given to the Australian person under section 11; or
 (b) the circumstances prescribed by the regulations for the purposes of this paragraph apply.

Form of records
 (4) Records under this section must contain the information prescribed by the regulations for the purposes of this subsection. The regulations may prescribe different information for different kinds of records.

Retention of records
 (5) The person must retain the records for a period of 5 years.

Offence
 (6) A person commits an offence if:
 (a) the person is subject to a requirement under this section; and
 (b) the person contravenes the requirement.
Penalty: 30 penalty units.
 (7) An offence against subsection (6) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
 (8) Section 15.4 of the Criminal Code (extended geographical jurisdiction—category D) applies to an offence against subsection (6).

Definition
 (9) In this section:
place includes:
 (a) a vehicle, vessel or aircraft; and
 (b) an area of water; and
 (c) a fixed or floating structure or installation of any kind.