sec.47Obtaining information

sec.47 Obtaining information

If it is reasonably necessary for the purposes of an audit under this Act, an authorised auditor may, by written notice given to a person, require the person to give to the authorised auditor stated information, within a reasonable period and in a reasonable way stated in the notice. A person must comply with a requirement made under subsection (1) , unless the person has a reasonable excuse. Maximum penalty—40 penalty units. It is not a reasonable excuse for a person who is an individual to fail to comply with a requirement under subsection (1) that complying with the requirement might tend to incriminate the person. Information given by a person who is an individual under a requirement under subsection (1) , or any other information or a document or other thing obtained as a direct or indirect consequence of the person giving the information, is not admissible against the person in a criminal proceeding, other than a proceeding relating to the falsity of the information, if giving the information might in fact tend to incriminate the person. (sec.47-ssec.1) If it is reasonably necessary for the purposes of an audit under this Act, an authorised auditor may, by written notice given to a person, require the person to give to the authorised auditor stated information, within a reasonable period and in a reasonable way stated in the notice. (sec.47-ssec.2) A person must comply with a requirement made under subsection (1) , unless the person has a reasonable excuse. Maximum penalty—40 penalty units. (sec.47-ssec.3) It is not a reasonable excuse for a person who is an individual to fail to comply with a requirement under subsection (1) that complying with the requirement might tend to incriminate the person. (sec.47-ssec.4) Information given by a person who is an individual under a requirement under subsection (1) , or any other information or a document or other thing obtained as a direct or indirect consequence of the person giving the information, is not admissible against the person in a criminal proceeding, other than a proceeding relating to the falsity of the information, if giving the information might in fact tend to incriminate the person.