sec.306Further information about audit report or associated documents

### sec.306 Further information about audit report or associated documents This section applies on the receipt by the commissioner of— a copy of an audit report under section 304 ; or a document under section 305 . The commissioner may, by written notice given to the person from whom the copy of the audit report or other document is received, require the person to give the commissioner, within a reasonable time stated in the notice, the information stated in the notice. The commissioner may require a person to give the commissioner information about a matter under subsection (2) only if— the matter relates to the person’s general operations; and the matter is mentioned in, or arises out of— the audit report a copy of which is received by the commissioner from the person; or the other document received by the commissioner from the person. When making a requirement of a person under subsection (2) , the commissioner must warn the person it is an offence to fail to comply with the requirement, unless the person has a reasonable excuse. A person to whom a notice is given under subsection (2) must comply with the requirement mentioned in the notice within the stated time, unless the person has a reasonable excuse. Maximum penalty—200 penalty units. It is a reasonable excuse for the person not to comply with the requirement if complying with the requirement might tend to incriminate the person. In this section— general operations has the same meaning as in section 305 . s 306 ins 1999 No. 77 s 124 amd 2000 No. 51 s 74 ; 2012 No. 25 s 109 (1) (sec.306-ssec.1) This section applies on the receipt by the commissioner of— a copy of an audit report under section 304 ; or a document under section 305 . (sec.306-ssec.2) The commissioner may, by written notice given to the person from whom the copy of the audit report or other document is received, require the person to give the commissioner, within a reasonable time stated in the notice, the information stated in the notice. (sec.306-ssec.3) The commissioner may require a person to give the commissioner information about a matter under subsection (2) only if— the matter relates to the person’s general operations; and the matter is mentioned in, or arises out of— the audit report a copy of which is received by the commissioner from the person; or the other document received by the commissioner from the person. (sec.306-ssec.4) When making a requirement of a person under subsection (2) , the commissioner must warn the person it is an offence to fail to comply with the requirement, unless the person has a reasonable excuse. (sec.306-ssec.5) A person to whom a notice is given under subsection (2) must comply with the requirement mentioned in the notice within the stated time, unless the person has a reasonable excuse. Maximum penalty—200 penalty units. (sec.306-ssec.6) It is a reasonable excuse for the person not to comply with the requirement if complying with the requirement might tend to incriminate the person. (sec.306-ssec.7) In this section— general operations has the same meaning as in section 305 . - (a) a copy of an audit report under section 304 ; or - (b) a document under section 305 . - (a) the matter relates to the person’s general operations; and - (b) the matter is mentioned in, or arises out of— (i) the audit report a copy of which is received by the commissioner from the person; or (ii) the other document received by the commissioner from the person. - (i) the audit report a copy of which is received by the commissioner from the person; or - (ii) the other document received by the commissioner from the person. - (i) the audit report a copy of which is received by the commissioner from the person; or - (ii) the other document received by the commissioner from the person.