sec.92Offence to contravene information or attendance requirement

sec.92 Offence to contravene information or attendance requirement

A person of whom a requirement is made under section 91 (3) (a) must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—50 penalty units. A person of whom a requirement is made under section 91 (3) (b) must not fail, without reasonable excuse, to— attend as required by the notice; and continue to attend as required by the authorised officer until excused from further attendance; and answer a question the person is required to answer by the authorised officer; and produce a document the person is required to produce by the notice. 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 (4) , the individual may not be convicted of the offence against subsection (1) or (2) . (sec.92-ssec.1) A person of whom a requirement is made under section 91 (3) (a) must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—50 penalty units. (sec.92-ssec.2) A person of whom a requirement is made under section 91 (3) (b) must not fail, without reasonable excuse, to— attend as required by the notice; and continue to attend as required by the authorised officer until excused from further attendance; and answer a question the person is required to answer by the authorised officer; and produce a document the person is required to produce by the notice. Maximum penalty—50 penalty units. (sec.92-ssec.3) 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.92-ssec.4) 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.92-ssec.5) 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 (4) , the individual may not be convicted of the offence against subsection (1) or (2) .