sec.66Offence to contravene help requirement

sec.66 Offence to contravene help requirement

A person of whom a help requirement has been made must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—50 penalty units. It is a reasonable excuse for an individual not to comply with a help requirement if complying might tend to incriminate the individual or expose the individual to a penalty. However, subsection (2) does not apply if a document or information the subject of the help requirement is required to be held or kept under a relevant law. If an individual gives a document or information mentioned in subsection (3) , the document or information is not admissible against the individual in any proceeding to the extent it tends to incriminate the individual, or expose the individual to a penalty, in the proceeding. Subsection (4) does not apply to— a proceeding about the false or misleading nature of the information or anything in the document or in which the false or misleading nature of the information or document is relevant evidence; or a proceeding for an offence against this Act or the Commonwealth Act. (sec.66-ssec.1) A person of whom a help requirement has been made must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—50 penalty units. (sec.66-ssec.2) It is a reasonable excuse for an individual not to comply with a help requirement if complying might tend to incriminate the individual or expose the individual to a penalty. (sec.66-ssec.3) However, subsection (2) does not apply if a document or information the subject of the help requirement is required to be held or kept under a relevant law. (sec.66-ssec.4) If an individual gives a document or information mentioned in subsection (3) , the document or information is not admissible against the individual in any proceeding to the extent it tends to incriminate the individual, or expose the individual to a penalty, in the proceeding. (sec.66-ssec.5) Subsection (4) does not apply to— a proceeding about the false or misleading nature of the information or anything in the document or in which the false or misleading nature of the information or document is relevant evidence; or a proceeding for an offence against this Act or the Commonwealth Act.

• (a) a proceeding about the false or misleading nature of the information or anything in the document or in which the false or misleading nature of the information or document is relevant evidence; or
• (b) a proceeding for an offence against this Act or the Commonwealth Act.