sec.87Offence to contravene help requirement

sec.87 Offence to contravene help requirement

A person of whom a requirement is made under section 86 (1) must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—50 penalty units. It is not a reasonable excuse for a person to fail to comply with the requirement on the basis that complying might tend to incriminate the person or expose the person to a penalty. See, however, section 97 . The authorised officer must inform the person, in a way that is reasonable in the circumstances, that— the person must comply with the requirement even though complying might tend to incriminate the person or expose the person to a penalty; and if the person is an individual—under section 97 , there is a limited immunity against the future use of the information given in compliance with the requirement. If the person is an individual and the individual fails to comply with the requirement when the authorised officer has failed to comply with subsection (3) , the individual may not be convicted of the offence against subsection (1) . (sec.87-ssec.1) A person of whom a requirement is made under section 86 (1) must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—50 penalty units. (sec.87-ssec.2) It is not a reasonable excuse for a person to fail to comply with the requirement on the basis that complying might tend to incriminate the person or expose the person to a penalty. See, however, section 97 . (sec.87-ssec.3) The authorised officer must inform the person, in a way that is reasonable in the circumstances, that— the person must comply with the requirement even though complying might tend to incriminate the person or expose the person to a penalty; and if the person is an individual—under section 97 , there is a limited immunity against the future use of the information given in compliance with the requirement. (sec.87-ssec.4) If the person is an individual and the individual fails to comply with the requirement when the authorised officer has failed to comply with subsection (3) , the individual may not be convicted of the offence against subsection (1) .

• (a) the person must comply with the requirement even though complying might tend to incriminate the person or expose the person to a penalty; and
• (b) if the person is an individual—under section 97 , there is a limited immunity against the future use of the information given in compliance with the requirement.