80Offences relating to provision of information, &c.

80 Offences relating to provision of information, &c.

(1)  Without reasonable excuse, a person who is required to do so under this Act must not refuse or fail to –

(a) attend before a person for the purpose of providing information; or

(b) be sworn or make an affirmation; or

(c) provide information by answering a question or otherwise; or

(d) produce a document.

Penalty:  Fine not exceeding 50 penalty units.

(2)  A person must not –

(a) provide to the Commissioner, the Senior Practitioner or any other person who is performing or exercising a function or power under this Act information that the person knows is false or misleading in a material particular; or

(b) refuse or fail to include, in information provided to a person who is performing or exercising a function or power under this Act, other information without which the information provided is, to the knowledge of the person, false or misleading in a material particular.

Penalty:  Fine not exceeding 50 penalty units.

(3)  A person must not provide to the Commissioner, the Senior Practitioner or any other person performing or exercising a function or power under this Act a document containing information that the person knows is false or misleading in a material particular without –

(a) indicating that the document is false or misleading and the manner in which it is false or misleading; and

(b) giving correct information if the person has, or can reasonably obtain, the correct information.

Penalty:  Fine not exceeding 50 penalty units.

(4)  Without limiting subsection (1) , it is a reasonable excuse to refuse or fail to provide information by answering a question or otherwise or to produce the whole or part of a document if to do so would disclose or provide exempt information.

(5)  A person is not liable to any penalty under the provisions of any other Act because the person, when required to do so under this Act –