Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_51:p3
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 51 (pt 3/3)
Character Range: 97446–98563

principles of criminal responsibility.
Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
Note 3: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.
 (10) Subsection (9) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.

Defence
 (11) Subsection (9) does not apply if:
 (a) the Commissioner notifies the entity that the entity does not need to retain the record; or
 (b) the entity is a company that has been finally dissolved.
Note: A defendant bears an evidential burden in relation to the matters in subsection (10): see subsection 13.3(3) of the Criminal Code.
 (12) For the purposes of section 288‑25, this section does not require an entity to retain a record if:
 (a) the Commissioner notifies the entity that the entity does not need to retain the record; or
 (b) the entity is a company that has been finally dissolved.
Note: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.