Corporations (Aboriginal and Torres Strait Islander) Act 2006
If an Aboriginal and Torres Strait Islander corporation has to prepare a consolidated financial report, an officer or auditor of a controlled entity must: (a) allow the auditor for the corporation access to the controlled entity ' s books; and (b) give the auditor any information, explanation or assistance required under section 345-5 .
Penalty: 25 penalty units or imprisonment for 6 months, or both.
345-10(2)
An offence based on subsection (1) is an offence of strict liability.
Note:
For strict liability , see section 6.1 of the Criminal Code .
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