52Offence to fail to comply with an information gathering notice

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52 Offence to fail to comply with an information gathering notice

A person who is duly served with an information gathering notice must not, without reasonable excuse, refuse or fail to comply with the notice.

See section 40 which provides for the non-application of statutory secrecy and confidentiality provisions.

S. 53 inserted by No. 12/2019 s. 9.

Section 52 - Audit Act 1994 - Offence to fail to comply with an information gathering notice | Zoe