Offence: failing to comply with a notice
act-s268BH — as in force on 2026-06-04 — C2026C00232 · Compilation No. 171 — https://www.legislation.gov.au/C2026C00232/latest/text

268BH Offence: failing to comply with a notice
          (1) A person who refuses or fails to comply with a production or
              attendance notice commits an offence.
               Penalty: Imprisonment for 6 months.
          (2) However, a person does not commit an offence in relation to a
              production notice if the person complied with the notice to the
              extent that it was practicable to do so within the period allowed by
              the notice.
               Note:      A defendant bears an evidential burden in relation to the matter in
                          subsection (2): see subsection 13.3(3) of the Criminal Code.

          (3) An offence against subsection (1) is an offence of strict liability.
               Note:      For strict liability, see section 6.1 of the Criminal Code.