Section 159B — Child Support (Assessment) Act 1989: Failure to notify required information

(1) A person commits an offence if: (a) the person is required to notify information to the Registrar; and (b) the requirement is a requirement under section 63A; and (c) the person fails to notify the Registrar; and (d) the person is reckless as to the requirement. Penalty: 5 penalty units. (2) Strict liability applies to paragraph (1)(b). (3) In a prosecution of a person for an offence against subsection (1), if, having regard to: (a) the person’s abilities, experience, qualifications and other attributes; and (b) all the circumstances surrounding the alleged offence; the person has acted without reasonable care or with intentional disregard to the requirement to notify the Registrar as required by section 63A, the person is to be taken to have been reckless as to that requirement.