TAXATION ADMINISTRATION ACT 1953 - SECT 8H Penalty for failure to comply with order to comply
TAXATION ADMINISTRATION ACT 1953 - SECT 8H
Penalty for failure to comply with order to comply(1) A person who refuses or fails to comply with an order under subsection 8G(1) commits an offence punishable on conviction by a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.
(2) An offence under subsection (1) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .
(3) Subsection (1) does not apply to the extent that the person is not capable of complying with the relevant paragraph.
Note: A defendant bears an evidential burden in relation to the matters
in subsection (3), see subsection 13.3(3) of the Criminal Code .