sec.71Offence to contravene help requirement

### sec.71 Offence to contravene help requirement A person of whom a requirement is made under section 70 (1) must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—100 penalty units. It is a reasonable excuse for an individual not to comply with a requirement under section 70 (1) if complying with the requirement might— tend to incriminate the individual or expose the individual to a penalty; or result in the disclosure of information that is the subject of legal professional privilege; or result in the disclosure of confidential information in contravention of a law. However, subsection (2) does not apply if a document or information the subject of the help requirement is required to be held or kept by the individual under this Act. See, however, section 74 . s 71 sub 2023 No. 32 s 33 (sec.71-ssec.1) A person of whom a requirement is made under section 70 (1) must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—100 penalty units. (sec.71-ssec.2) It is a reasonable excuse for an individual not to comply with a requirement under section 70 (1) if complying with the requirement might— tend to incriminate the individual or expose the individual to a penalty; or result in the disclosure of information that is the subject of legal professional privilege; or result in the disclosure of confidential information in contravention of a law. (sec.71-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 by the individual under this Act. See, however, section 74 . - (a) tend to incriminate the individual or expose the individual to a penalty; or - (b) result in the disclosure of information that is the subject of legal professional privilege; or - (c) result in the disclosure of confidential information in contravention of a law.