sec.390ZYOffence to contravene document certification requirement

### sec.390ZY Offence to contravene document certification requirement A person of whom a document certification requirement has been made must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—100 penalty units. It is not a reasonable excuse for a person to fail to comply with a document certification requirement on the basis that complying with the requirement might tend to incriminate the person or expose the person to a penalty. See, however, section 390ZZJ . The authorised officer must inform the person, in a way that is reasonable in the circumstances, that— the person must comply with the document certification requirement even though complying might tend to incriminate the person or expose the person to a penalty; and if the person is an individual—there is a limited immunity under section 390ZZJ against the future use of the information or document given in compliance with the requirement. If the person fails to comply with the document certification requirement when the authorised officer has failed to comply with subsection (3) , the person may not be convicted of the offence against subsection (1) . s 390ZY ins 2019 No. 7 s 203 (sec.390ZY-ssec.1) A person of whom a document certification requirement has been made must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—100 penalty units. (sec.390ZY-ssec.2) It is not a reasonable excuse for a person to fail to comply with a document certification requirement on the basis that complying with the requirement might tend to incriminate the person or expose the person to a penalty. See, however, section 390ZZJ . (sec.390ZY-ssec.3) The authorised officer must inform the person, in a way that is reasonable in the circumstances, that— the person must comply with the document certification requirement even though complying might tend to incriminate the person or expose the person to a penalty; and if the person is an individual—there is a limited immunity under section 390ZZJ against the future use of the information or document given in compliance with the requirement. (sec.390ZY-ssec.4) If the person fails to comply with the document certification requirement when the authorised officer has failed to comply with subsection (3) , the person may not be convicted of the offence against subsection (1) . - (a) the person must comply with the document certification requirement even though complying might tend to incriminate the person or expose the person to a penalty; and - (b) if the person is an individual—there is a limited immunity under section 390ZZJ against the future use of the information or document given in compliance with the requirement.