208Offence to fail to assist authorised officer

208 Offence to fail to assist authorised officer

208 Offence to fail to assist authorised officer

A person must not, without reasonable excuse—

(a) refuse to answer a question lawfully asked by an authorised officer (other than a question asked under section 197(2)(e)); or

(b) refuse to provide information or produce a document lawfully required by an authorised officer; or

(c) fail to comply with a requirement made by an authorised officer under clause 5(2)(f) or (g) of Schedule 2.

Penalty—

$8000, in the case of an individual.

$40 000, in any other case.