Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsStrict liability offence
(1) A person commits an offence of strict liability if:
(a) section 142 requires the person to keep an account, record or document; and
(b) the person does not keep the account, record or document in accordance with section 142.
Civil penalty provision
(2) A person is liable to a civil penalty if:
(a) section 142 requires the person to keep an account, record or document; and
(b) the person does not keep the account, record or document in accordance with section 142.
Civil penalty: 40 penalty units.
Continuing offences and continuing contraventions of civil penalty provisions
(3) A person who commits an offence against subsection (1) commits a separate offence in respect of each day (including a day of a conviction for the offence or any later day) during which the offence continues.
(4) The maximum penalty for each day that an offence under subsection (1) continues is 10% of the maximum penalty that can be imposed in respect of that offence.
(5) A person who contravenes subsection (2) commits a separate contravention in respect of each day (including a day of the making of a relevant civil penalty order or any later day) during which the contravention continues.
(6) The maximum civil penalty for each day that a contravention of subsection (2) continues is 10% of the maximum civil penalty that can be imposed in respect of that contravention.