77Offence—fail to comply with direction to give assistance

77 Offence—fail to comply with direction to give assistance (a) is given a direction under section 76; and (3) This section does not apply to a person if— (a) the direction is unreasonable; or (b) without limiting paragraph (a), the direction or its subject matter is outside the scope of the business or other activities of the (4) It is a defence to a prosecution for an offence against subsection (1) if the defendant proves that— (a) the defendant took reasonable steps to comply with the direction; and (b) it was not possible for the defendant to comply with the direction because of an act or event over which the defendant had no control. s (4) (see Criminal Code, s 59).