Document ID: chunk:federal_register_of_legislation:C2025C00155:section:240:p3
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 240 (pt 3/3)
Character Range: 1567155–1569541

readily to ascertain whether the goods have been properly described for the purpose of importation or exportation, as the case requires, and, in the case of goods entered for home consumption, properly valued or rated for duty; and
 (b) if the document is in a language other than the English language—keep the document in such a way that a translation of the document into the English language can readily be made; or
 (c) if the document is a record of information kept by a mechanical, electronic or other device—keep the record in such a way that a document setting out in the English language the information recorded or stored can be readily produced.
Penalty: 30 penalty units.
 (5A) Subsection (5) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.

Informing authorised officer of whereabouts of commercial document
 (6) An authorised officer may, by written notice given to a person who is required under this section to keep a commercial document, require the person to inform the officer within a reasonable period, and in a manner specified in the notice, of the whereabouts of the document.
 (6A) 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.

Altering and defacing commercial documents
 (6B) A person who is required to keep a commercial document must not alter or deface the document.
Penalty: 30 penalty units.
 (6BA) Subsection (6B) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
 (6C) A document is not taken to be altered or defaced for the purposes of subsection (6B) merely because a notation or marking is made on it in accordance with ordinary commercial practice.

Exceptions to requirements to keep commercial documents
 (7) This section shall not require the keeping of any commercial documents:
 (a) by a company that has gone into liquidation and that has been dissolved;
 (b) by a class of persons that is declared by the regulations to be a class to which this section does not apply; or
 (c) of a kind declared by the regulations to be commercial documents to which this section does not apply.