(1) A person commits an offence if the person—
(a) is subject to an information direction; and
(b) fails to comply with the direction.
Maximum penalty: 50 penalty units.
Note It is an offence to make a false or misleading statement or give false or misleading information (see Criminal Code
, pt 3.4).
(2) An offence against this section is a strict liability offence.
(3) This section does not apply to a person if the person—
(a) did not know, and could not reasonably be expected to know or find out, the information required under the direction; or
(b) did not have reasonable access to the documents required under the direction.
Note The defendant has an evidential burden in relation to the matters mentioned in s (3) (see Criminal Code
, s 58).