Document ID: chunk:federal_register_of_legislation:C2025C00155:section:240ab:p2
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 240AB (pt 2/2)
Character Range: 1573201–1574047

officer may, by written notice given to a person who is required under this section to keep a record, require the person to inform the officer within a reasonable period, and in a manner specified in the notice, of the whereabouts of the record.
 (7) If:
 (a) a notice is given to a person under subsection (6); and
 (b) the person fails to comply with the notice;
the person commits an offence of strict liability punishable, on conviction, by a penalty not exceeding 30 penalty units.
Note: For strict liability, see section 6.1 of the Criminal Code.

Interaction with section 240
 (8) To avoid doubt, this section does not affect the operation of section 240.
Note: Section 240 requires owners of imported or exported goods, and certain persons who deal with such goods, to keep for 5 years relevant commercial documents relating to the goods.