101Failure to answer question or provide report or information

### 101 Failure to answer question or provide report or information > > (1)  [*\[Section 101 Subsection (1) amended by No. 15 of 2011, s. 11, Applied:28 Jun 2011\]*](/view/html/inforce/2011-06-28/act-2011-015#GS11@Hpa@EN) A person must not fail to answer a question or provide a report or information if so required – > > > > > > (a) by an assessment order; or > > > > > > > (b) by an interim assessment order; or > > > > > > > (c) by the Secretary under the authority of an assessment order or interim assessment order; or > > > > > > > (d) otherwise under this Act. > > > > Penalty:  Fine not exceeding 20 penalty units or imprisonment for a term not exceeding 6 months, or both. > > > (2)  [*\[Section 101 Subsection (2) amended by No. 15 of 2011, s. 11, Applied:28 Jun 2011\]*](/view/html/inforce/2011-06-28/act-2011-015#GS11@Hpb@EN) Despite [subsection (1)](#GS101@Gs1@EN) , a person is not required to answer a question or provide a report or information if to do so would – > > > > > > (a) provide information that is privileged on the ground of legal professional privilege; or > > > > > > > (b) incriminate the person of an offence. > > > (3)  [*\[Section 101 Subsection (3) omitted by No. 15 of 2011, s. 11, Applied:28 Jun 2011\]*](/view/html/inforce/2011-06-28/act-2011-015#GS11@Hpc@EN) .  .  .  .  .  .  .  .