119
CurrentOffence for failing to make and keep records
Part 7Administrative provisions
Division 2Record‑keeping
119 Offence for failing to make and keep records
(1)
A person commits an offence if:
(a)
the person is required to make and keep a record under this Division; and
(b)
the person does not make or keep the record in accordance with this Division; and
(c)
the Treasurer has not notified the person that the person does not need to make or keep the record; and
(d)
the person is not a corporation that has been finally dissolved.
Penalty: 250 penalty units.
(2)
Subsection (1) is an offence of strict liability.
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