sec.37Failure to comply with lawful requirements etc.

sec.37 Failure to comply with lawful requirements etc.

Every person who— being required under this Act to supply any information, produce any record, or lodge any return, fails, without reasonable excuse the proof whereof shall lie upon the person, to supply that information, produce that record, or lodge that return, as the case may be, in accordance with that requirement; being required under this Act to disclose any account or permit any inspector to inspect or make and take away a copy or extract of that account, fails, without reasonable excuse the proof whereof shall lie upon the person, to disclose that account, or to permit the inspector to inspect that account or to make and take away a copy or extract of that account, as the case may be; being required under this Act by any inspector to attend before the inspector and to be examined by the inspector fails, without reasonable excuse the proof whereof shall lie upon the person, to attend before the inspector or refuses to take an oath or affirmation or declaration instead of an oath, or refuses, without reasonable excuse the proof whereof shall lie upon the person, to answer any question put to the person by the inspector; being required under this Act to produce any money or property, fails, without reasonable excuse the proof whereof shall lie upon the person, to produce that money or property, as the case may be, in accordance with that requirement; being required under this Act to produce any document, money, property, item of value or other thing which may be required for evidence, fails, without reasonable excuse the proof whereof shall lie upon the person, to produce that document, money, property, item of value or other thing, as the case may be, in accordance with that requirement; being required under this Act to answer any question, fails, without reasonable excuse the proof whereof shall lie upon the person, to answer that question or gives any answer which the person knows to be false; assaults, resists, or obstructs an inspector in the exercise of powers or in the discharge of duties under this Act, or attempts so to do; shall be guilty of an offence against this Act. Every person who in relation to the making of any appeal for support— for a charity, specifies that the charity is registered under this Act when it is not so registered; for any purpose, specifies that the purpose is sanctioned under this Act when that purpose is not so sanctioned; for any entity, specifies that the entity has deemed registration under this Act when the entity is not so registered; shall be guilty of an offence against this Act and shall be liable to a penalty not exceeding 20 penalty units. s 37 amd 1981 No. 34 s 12 ; 1995 No. 58 s 4 sch 1 ; 2000 No. 5 s 461 sch 3 ; 2022 No. 23 s 55 (sec.37-ssec.1) Every person who— being required under this Act to supply any information, produce any record, or lodge any return, fails, without reasonable excuse the proof whereof shall lie upon the person, to supply that information, produce that record, or lodge that return, as the case may be, in accordance with that requirement; being required under this Act to disclose any account or permit any inspector to inspect or make and take away a copy or extract of that account, fails, without reasonable excuse the proof whereof shall lie upon the person, to disclose that account, or to permit the inspector to inspect that account or to make and take away a copy or extract of that account, as the case may be; being required under this Act by any inspector to attend before the inspector and to be examined by the inspector fails, without reasonable excuse the proof whereof shall lie upon the person, to attend before the inspector or refuses to take an oath or affirmation or declaration instead of an oath, or refuses, without reasonable excuse the proof whereof shall lie upon the person, to answer any question put to the person by the inspector; being required under this Act to produce any money or property, fails, without reasonable excuse the proof whereof shall lie upon the person, to produce that money or property, as the case may be, in accordance with that requirement; being required under this Act to produce any document, money, property, item of value or other thing which may be required for evidence, fails, without reasonable excuse the proof whereof shall lie upon the person, to produce that document, money, property, item of value or other thing, as the case may be, in accordance with that requirement; being required under this Act to answer any question, fails, without reasonable excuse the proof whereof shall lie upon the person, to answer that question or gives any answer which the person knows to be false; assaults, resists, or obstructs an inspector in the exercise of powers or in the discharge of duties under this Act, or attempts so to do; shall be guilty of an offence against this Act. (sec.37-ssec.2) Every person who in relation to the making of any appeal for support— for a charity, specifies that the charity is registered under this Act when it is not so registered; for any purpose, specifies that the purpose is sanctioned under this Act when that purpose is not so sanctioned; for any entity, specifies that the entity has deemed registration under this Act when the entity is not so registered; shall be guilty of an offence against this Act and shall be liable to a penalty not exceeding 20 penalty units.