70Offences relating to provision of information, &c.

70 Offences relating to provision of information, &c.

(1)  Without reasonable excuse, a person who is required to do so under this Act must not refuse or fail –

(a) to attend before a person for the purpose of providing information; or

(b) to be sworn or make an affirmation; or

(c) to provide information by answering a question or otherwise; or

(d) to produce a document.

Penalty:  Fine not exceeding 50 penalty units.

(2)  A person must not –

(a) provide to the Commissioner or any other person who is performing or exercising a function or power under this Act information that the person knows is false or misleading in a material particular; or

(b) refuse or fail to include in information provided to a person who is performing or exercising a function or power under this Act other information without which the information provided is, to the knowledge of the person, false or misleading in a material particular.

Penalty:  Fine not exceeding 50 penalty units.

(3)  A person must not provide to the Commissioner or any other person performing or exercising a function or power under this Act a document containing information that the person knows is false or misleading in a material particular without –

(a) indicating that the document is false or misleading and the manner in which it is false or misleading; and

(b) giving correct information if the person has, or can reasonably obtain, the correct information.

Penalty:  Fine not exceeding 50 penalty units.

(4)  The Commissioner may apply to the Supreme Court for, and the Supreme Court may make, an order directing a person to provide information by answering questions or otherwise, to produce a document or to attend to answer questions before another person, at such place and within such period or on such day and at such time as are specified in the order if –

(a) that person refuses or fails to comply with a requirement made by the Commissioner under section 45 to provide information by answering questions or otherwise, produce a document or attend to answer questions; or