A trustee to whom section 14(1) applies, must not, without reasonable excuse, fail to comply with the trustee's obligations under section 14(1).
Penalty: In the case of a natural person, 60 penalty units;
In the case of a body corporate, 120 penalty units.
Note to s. 19 inserted by No. 13/2013 s. 50(1).
Note
Section 26A applies to an offence against this section.