Section 243SB Customs Act 1901 | Failing to Produce Documents or Records to Officer


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The Legislation

Section 243SB of the Customs Act 1901 (Cth) deals with Failing to Produce Documents or Records to Officer and is extracted below.

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243SB Failure to produce documents or records

A person must not fail to produce a document or record that an officer, pursuant to a power conferred on the officer by this Act other than a power conferred by section 71AAAO, 71DA, 71DL, 114A or 118, requires the person to produce.

Penalty: 30 penalty units.