sec.189ASupply of financial records and other documents under approved audit program or for other reason

### sec.189A Supply of financial records and other documents under approved audit program or for other reason This section applies to a person if— the person is selected to be audited under an approved audit program; or the commissioner is satisfied, because of information received by the commission, there are reasonable grounds for concern that the person has not complied, or is not complying, with this Act; or the person is a beneficiary of a project trust or retention trust and the commissioner reasonably believes the person has information that may assist the commissioner with an audit or investigation. The commissioner may give a written notice to the person requiring the person to give the commissioner copies of, or access to, documents in the person’s control that the commissioner reasonably requires to decide whether a person is, or has been, complying with this Act. The person must comply with the requirement within the period stated in the notice, unless the person has a reasonable excuse. Maximum penalty—100 penalty units. It is not a reasonable excuse for the person to fail to comply with the requirement on the basis that complying with the requirement might tend to incriminate the person or expose the person to a penalty. In this section— approved audit program see section 189 (1) . s 189A ins 2020 No. 24 s 78 (sec.189A-ssec.1) This section applies to a person if— the person is selected to be audited under an approved audit program; or the commissioner is satisfied, because of information received by the commission, there are reasonable grounds for concern that the person has not complied, or is not complying, with this Act; or the person is a beneficiary of a project trust or retention trust and the commissioner reasonably believes the person has information that may assist the commissioner with an audit or investigation. (sec.189A-ssec.2) The commissioner may give a written notice to the person requiring the person to give the commissioner copies of, or access to, documents in the person’s control that the commissioner reasonably requires to decide whether a person is, or has been, complying with this Act. (sec.189A-ssec.3) The person must comply with the requirement within the period stated in the notice, unless the person has a reasonable excuse. Maximum penalty—100 penalty units. (sec.189A-ssec.4) It is not a reasonable excuse for the person to fail to comply with the requirement on the basis that complying with the requirement might tend to incriminate the person or expose the person to a penalty. (sec.189A-ssec.5) In this section— approved audit program see section 189 (1) . - (a) the person is selected to be audited under an approved audit program; or - (b) the commissioner is satisfied, because of information received by the commission, there are reasonable grounds for concern that the person has not complied, or is not complying, with this Act; or - (c) the person is a beneficiary of a project trust or retention trust and the commissioner reasonably believes the person has information that may assist the commissioner with an audit or investigation.