268Offence to fail to produce information or attend before authorised officer or investigator

268 Offence to fail to produce information or attend before authorised officer or investigator

(1) A person required to give information to an authorised officer under section 220 or 221 or an investigator under section 84 must not fail, without reasonable excuse, to give the information as required by the notice.

(2) A person is not liable to be prosecuted for an offence against subsection (1) if the authorised officer or investigator failed to comply with a relevant requirement in the applicable provision.

(3) A person given a notice to attend before an authorised officer or an investigator must not fail, without reasonable excuse, to attend as required by the notice.

(4) A person given a notice to attend before an authorised officer or an investigator must not fail, without reasonable excuse, to continue to attend as required by the authorised officer or investigator until excused from further attendance.

(5) A person given a notice to attend before an authorised officer or an investigator must not fail, without reasonable excuse, to answer a question that the person is asked by the authorised officer or investigator.

(6) A person given a notice to attend before an authorised officer or an investigator must not fail, without reasonable excuse, to produce a document the person is required to produce by the notice.

S. 269 (Heading) amended by No. 41/2025 s. 3(Sch. 1 item 16.5).