Document ID: chunk:federal_register_of_legislation:C2025C00189:clause:2_205
Version: federal_register_of_legislation:C2025C00189
Segment Type: clause
Provision Reference: sch 2 cl 205
Character Range: 2692268–2693035

205  Compliance with substantiation notices
 (1) A person commits an offence if the person:
 (a) is given a substantiation notice; and
 (b) refuses or fails to comply with it within the substantiation notice compliance period for the notice.
Penalty:
 (a) if the person is a body corporate—$16,500; or
 (b) if the person is not a body corporate—$3,300.
 (2) Subsection (1) does not apply if:
 (a) the person is an individual; and
 (b) the person refuses or fails to give particular information or produce a particular document in compliance with a substantiation notice; and
 (c) the information, or production of the document, might tend to incriminate the individual or to expose the individual to a penalty.
 (3) Subsection (1) is an offence of strict liability.