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COMMONWEALTHAct
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s 159

Offence: failure to comply with requirement

In force
Volume 2Parts 6 to 10 (sections 153 to 235)
Part 6Provisions relating to information
Division 1Information gathering

159 Offence: failure to comply with requirement

(1)

A person must not refuse or fail to comply with a requirement under this Division to give information or produce a document or records.

Penalty: Imprisonment for 12 months.

(2)

Subsection (1) applies only to the extent to which the person is capable of complying with the requirement.

(3)

Subsection (1) does not apply if the person has a reasonable excuse.

(4)

Strict liability applies to the element of an offence against subsection (1) that a requirement is a requirement under this Division.

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Section 159 — Offence: failure to comply with requirement — A New Tax System (Family Assistance) (Administration) Act 1999 (Commonwealth) — Barrister AI