67ADocuments to be produced and information to be provided

67A Documents to be produced and information to be provided

(1) An inspector, by written notice, may request a person to produce a document or provide information to the inspector if—

(a) the inspector reasonably believes that—

(i) the person is in possession or control of the document; or

(ii) the information is known to the person; and

(b) the document or information is reasonably required for the purposes of investigating, monitoring or enforcing compliance with this Act and the regulations.

(2) A notice under subsection (1) must state that the person may refuse to produce the document or provide the information.

(3) An inspector, by written notice, may direct a person who has refused to produce a document or provide information under subsection (1) to produce the document or provide the information to the inspector—

(a) in the form and manner specified in the notice; and

(b) before the date specified in the notice.

(4) A notice under subsection (3) directed to a natural person must inform the person that it is a reasonable excuse for the person to refuse or fail to give information if the giving of the information would tend to incriminate the person.

(5) A person to whom a notice under subsection (3) is given must not, without reasonable excuse, refuse or fail to comply with a direction in the notice.