(1) The corporation must lodge the general report with the Registrar.
Penalty: 25 penalty units or imprisonment for 6 months, or both.
Note: A secretary of an Aboriginal and Torres Strait Islander corporation may be liable for a civil penalty for a contravention of this section. See sections 265-40 and 386-10.
(2) The time for lodgment is:
(a) within 3 months after the end of the financial year; or
(b) such longer period as is prescribed by the regulations.
(3) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .