(1) An Aboriginal and Torres Strait Islander corporation that has to prepare or obtain a report under this Part (other than a general report) must lodge the 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) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .
(3) The time for lodgment is:
(a) within 3 months after the end of the financial year if the report is:
(i) a financial report for a financial year; or
(ii) a directors' report for a financial year; or
(iii) an auditor's report on a financial report for a financial year; or
(b) the time provided for by:
(i) the regulations if the report is any other section 333-5 report; or
(ii) the determination by the Registrar under section 336-1 or 336-5 if the report is not a section 333-5 report.