Taxation Administration Act 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
You commit an offence if:
(a) you are subject to an order under subsection 255-115(1) or (2) ; and
(b) you fail to comply with the order.
Penalty: 50 penalty units or imprisonment for 12 months, or both.255-120(2)
An offence against subsection (1) is an offence of strict liability.
For strict liability, see section 6.1 of the Criminal Code .255-120(3)
Subsection (1) does not apply to the extent that you are not capable of complying with the order.
A defendant bears an evidential burden in relation to the matter in subsection (3): see subsection 13.3(3) of the Criminal Code .