28PRequiring information

28P Requiring information

(1)  When performing or exercising any functions or powers under this Part, an authorised officer may require a person to whom the authorised officer may give directions under section 28N(1) to –

(a) provide the authorised officer with his or her name and address; and

(b) answer any question that the authorised officer considers relevant; and

(c) provide as directed a document, or a copy of a document, that is in the person's possession or control and that the authorised officer considers relevant; and

(d) otherwise provide information that the person has access to and that the authorised officer considers relevant.

(2)  A person must comply with a requirement made under subsection (1) unless the person has a reasonable excuse for not doing so.

Penalty:  Fine not exceeding 50 penalty units.

(3)  On convicting a person of an offence under subsection (2) , in addition to or instead of imposing a penalty the court may order the person to provide the answer, other information or document in respect of which the offence was committed.