35Requirements for persons under the age of 16 years

35 Requirements for persons under the age of 16 years

(1) An information gathering notice served on a person under the age of 16 years at the date the notice is served has no effect.

(2) Before a person required to attend by an information gathering notice produces any document or other thing, answers any question or gives any evidence, the Auditor‑General or authorised person must—

(a) confirm the age of the person if the Auditor-General or authorised person considers that the person may be under the age of 18 years; and

(b) release the person from attendance if the person is under the age of 16 years.

(3) If, at any time before or during an attendance to answer questions or give evidence or produce documents or other things, the Auditor-General or authorised person becomes aware that the person attending is under the age of 16 years, the Auditor-General or authorised person must immediately release the person from attendance.

(4) Subsections (2) and (3) also apply to a person providing information or producing documents or other things, or attending to answer questions or give evidence, by consent.

S. 36 inserted by No. 12/2019 s. 9.