Document ID: chunk:federal_register_of_legislation:C2025C00158:section:18
Version: federal_register_of_legislation:C2025C00158
Segment Type: section
Provision Reference: s 18
Character Range: 41486–42194

18  Penalties for failure to make or keep records under the rules
 (1) A person commits an offence of strict liability if:
 (a) the person is required to make or keep records under the rules; and
 (b) the person fails to make or keep the records in accordance with the rules.
Note: See also section 23 (about infringement notices).
Penalty: 60 penalty units.
 (2) A person contravenes this subsection if:
 (a) the person is required to make or keep records under the rules; and
 (b) the person fails to make or keep the records in accordance with the rules.
Note: See also section 23 (about infringement notices).
Civil penalty: 60 penalty units.

Part 4—Compliance and enforcement

Division 1—Introduction