CORPORATIONS (ABORIGINAL AND TORRES STRAIT ISLANDER) ACT 2006 - SECT 339.95 Assisting auditor

CORPORATIONS (ABORIGINAL AND TORRES STRAIT ISLANDER) ACT 2006 - SECT 339.95

  (1)   An officer of an Aboriginal and Torres Strait Islander corporation must:

  (a)   allow the auditor access to the books of the corporation; and

  (b)   give the auditor any information, explanation or assistance required under section   339 - 85.

Penalty:   25 penalty units or imprisonment for 6 months, or both.

Note:   Books include registers and documents generally (not only the accounting "books") (see the definition of books in section   700 - 1).

  (2)   An offence against subsection   (1) is an offence of strict liability.

Note:   For strict liability , see section   6.1 of the Criminal Code .