39PRecord‑keeping and returns etc.

39P Record‑keeping and returns etc.

(1) The regulations may make provision for and in relation to requiring a person who holds a chargeable permission: (a) to keep and retain records, where the records are relevant to ascertaining a person’s liability to charge or to pay a collected amount; and (b) to give information and returns to the Authority, where the information or returns are relevant to ascertaining a person’s liability to charge or to pay a collected amount; and (c) to: (i) produce documents to the Authority or an inspector; or (ii) make copies of documents and give the copies to the Authority; where the documents are relevant to ascertaining a person’s liability to charge or to pay a collected amount. (2) The regulations may provide that information or returns given to the Authority in accordance with a requirement covered by paragraph (1)(b) must be verified by statutory declaration. (3) A person is entitled to be paid by the Authority reasonable compensation for making copies in the course of complying with a requirement covered by subparagraph (1)(c)(ii). (4) A person is not excused from giving information or a return or producing a document or a copy of a document under regulations made for the purposes of this Division on the ground that the information or return or the production of the document or copy might tend to incriminate the person or expose the person to a penalty. However: (a) giving the information or return or producing the document or copy; or (b) any information, document or thing obtained as a direct or indirect consequence of giving the information or return or producing the document or copy; is not admissible in evidence against the person in: (c) criminal proceedings other than proceedings under, or arising out of, section 39Q of this Act or a prosecution for an offence against section 137.1 or 137.2 of the Criminal Code that relates to this Part; or (d) proceedings for recovery of an amount of late payment penalty.