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    <title>Insertion of new section 276AB</title>
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    <description>A new penal provision creates an offence for failure, without reasonable cause, to comply with specified reporting obligations, to surrender or deliver possession of property as required, or to contravene related prohibitions; the offence attracts rigorous imprisonment and a fine, with imprisonment potentially extending to two years and a mandatory minimum sentence of six months unless special and adequate reasons are recorded by the court.</description>
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      <description>A new penal provision creates an offence for failure, without reasonable cause, to comply with specified reporting obligations, to surrender or deliver possession of property as required, or to contravene related prohibitions; the offence attracts rigorous imprisonment and a fine, with imprisonment potentially extending to two years and a mandatory minimum sentence of six months unless special and adequate reasons are recorded by the court.</description>
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