sec.86Authority may require information or documents if levy not paid

sec.86 Authority may require information or documents if levy not paid

This section applies if the authority believes all or part of the levy has not been paid under section 66 (2) in relation to the ordinary wages for a worker. The authority may, by notice, require a person the authority believes has information or documents about the ordinary wages to give the authority the information or documents within a reasonable time stated in the notice. The person must comply with the notice unless the person has a reasonable excuse. Maximum penalty—60 penalty units. If the person is an individual, it is a reasonable excuse for the person not to comply with the requirement if complying with the requirement might tend to incriminate the person. If a person contravenes subsection (3) , in addition to imposing a penalty, a court may make another order (the other order ) the court considers appropriate. The person must comply with the other order unless the person has a reasonable excuse. Maximum penalty—60 penalty units. (sec.86-ssec.1) This section applies if the authority believes all or part of the levy has not been paid under section 66 (2) in relation to the ordinary wages for a worker. (sec.86-ssec.2) The authority may, by notice, require a person the authority believes has information or documents about the ordinary wages to give the authority the information or documents within a reasonable time stated in the notice. (sec.86-ssec.3) The person must comply with the notice unless the person has a reasonable excuse. Maximum penalty—60 penalty units. (sec.86-ssec.4) If the person is an individual, it is a reasonable excuse for the person not to comply with the requirement if complying with the requirement might tend to incriminate the person. (sec.86-ssec.5) If a person contravenes subsection (3) , in addition to imposing a penalty, a court may make another order (the other order ) the court considers appropriate. (sec.86-ssec.6) The person must comply with the other order unless the person has a reasonable excuse. Maximum penalty—60 penalty units.