sec.179Offence to contravene document production requirement

sec.179 Offence to contravene document production requirement

A person of whom a document production requirement has been made must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—50 penalty units. Subject to subsection (3) , it is a reasonable excuse for a person to fail to comply with a document production requirement on the basis that complying with the requirement might tend to incriminate the person or expose the person to a penalty. It is not a reasonable excuse for a person to fail to comply with a document production requirement for the following documents on the basis that complying with the requirement might tend to incriminate the person or expose the person to a penalty— a document issued to the person under this Act; a document required to be kept by the person under this Act. See, however, section 189 . The authorised officer must inform the person, in a way that is reasonable in the circumstances— that the person must comply with the document production requirement even though complying might tend to incriminate the person or expose the person to a penalty; and that, under section 189 , there is a limited immunity against the future use of the information or document given in compliance with the requirement. If the person fails to comply with the document production requirement when the authorised officer has failed to comply with subsection (4) , the person can not be convicted of the offence against subsection (1) . If a court convicts a person of an offence against subsection (1) , the court may, as well as imposing a penalty for the offence, order the person to comply with the document production requirement. (sec.179-ssec.1) A person of whom a document production requirement has been made must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—50 penalty units. (sec.179-ssec.2) Subject to subsection (3) , it is a reasonable excuse for a person to fail to comply with a document production requirement on the basis that complying with the requirement might tend to incriminate the person or expose the person to a penalty. (sec.179-ssec.3) It is not a reasonable excuse for a person to fail to comply with a document production requirement for the following documents on the basis that complying with the requirement might tend to incriminate the person or expose the person to a penalty— a document issued to the person under this Act; a document required to be kept by the person under this Act. See, however, section 189 . (sec.179-ssec.4) The authorised officer must inform the person, in a way that is reasonable in the circumstances— that the person must comply with the document production requirement even though complying might tend to incriminate the person or expose the person to a penalty; and that, under section 189 , there is a limited immunity against the future use of the information or document given in compliance with the requirement. (sec.179-ssec.5) If the person fails to comply with the document production requirement when the authorised officer has failed to comply with subsection (4) , the person can not be convicted of the offence against subsection (1) . (sec.179-ssec.6) If a court convicts a person of an offence against subsection (1) , the court may, as well as imposing a penalty for the offence, order the person to comply with the document production requirement.