Obligation to answer questions and produce documents
64AE Obligation to answer questions and produce documents
The operator of a ship or aircraft to whom section 64, 64AA, 64AAA, 64ACA or 64ACB applies must:
answer questions asked by a Collector relating to the ship or aircraft or its cargo, crew, passengers, stores or voyage; and
produce documents requested by the Collector relating to a matter referred to in paragraph (a), if the documents are in his or her possession or control at the time of the request.
Penalty: 30 penalty units.
Subsection (1) is an offence of strict liability.
For strict liability, see section 6.1 of the Criminal Code.
Each cargo reporter to whom section 64AB applies must:
answer questions asked by a Collector relating to the goods he or she has arranged to be carried on the relevant ship or aircraft; and
produce documents requested by the Collector relating to such goods, if the documents are in his or her possession or control at the time of the request.
Penalty: 30 penalty units.
Subsection (2) is an offence of strict liability.
For strict liability, see section 6.1 of the Criminal Code.
It is a defence to a prosecution for an offence against subsection (1) or (2) if the person charged had a reasonable excuse for:
refusing or failing to answer questions asked by a Collector; or
refusing or failing to produce documents when so requested by a Collector.
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