sec.390ZFOffence to contravene help requirement

### sec.390ZF Offence to contravene help requirement A person of whom a help requirement has been made 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 help requirement if complying might tend to incriminate the individual or expose the individual to a penalty. 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 390ZZJ . s 390ZF ins 2019 No. 7 s 203 (sec.390ZF-ssec.1) A person of whom a help requirement has been made must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—100 penalty units. (sec.390ZF-ssec.2) It is a reasonable excuse for an individual not to comply with a help requirement if complying might tend to incriminate the individual or expose the individual to a penalty. (sec.390ZF-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 390ZZJ .