Commonwealth Consolidated Acts

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CUSTOMS ACT 1901 - SECT 243SB

Failure to produce documents or records

                   A person must not fail to produce a document or record that an officer, pursuant to a power conferred on the officer by this Act other than a power conferred by section 71AAAO, 71DA, 71DL, 114A or 118, requires the person to produce.

Penalty:  30 penalty units.



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