Treasury Laws Amendment (2021 Measures No. 1) Act 2021 (82 of 2021)
Schedule 2 Continuous disclosure obligations
Part 2 Consequential amendments
Corporations Act 2001
47 At the end of section 1317DAA
Add:
(4) For the purposes of this Part, in determining whether a disclosing entity has contravened subsection 674(2) or 675(2), treat the offences created by those subsections as being offences of strict liability.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).