INCOME TAX ASSESSMENT ACT 1936 - SECT 465 Offence of failing to keep records
INCOME TAX ASSESSMENT ACT 1936 - SECT 465
Offence of failing to keep records(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 .