Statute
Section 465 — Income Tax Assessment Act 1936: Offence of failing to keep records
Text of the provision Official document
(1) A person who contravenes section 462, 462A, or 464A commits an offence punishable on conviction by a fine not exceeding 30 penalty units. Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. (2) An offence under section 462, 462A, or 464A is an offence of strict liability. Note: For strict liability, see section 6.1 of the Criminal Code.
Official source: Federal Register of Legislation
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