144Failing to answer questions etc

144 Failing to answer questions etc

144 Failing to answer questions etc

(1) A person appearing as a witness before the AER must not, without reasonable excuse—

(a) refuse or fail to be sworn or to make an affirmation; or

(b) refuse or fail to answer a question that the person is required to answer by the AER; or

(c) refuse or fail to produce a document that he or she is required to produce by a summons under this Part served on him or her as prescribed by the Regulations.

Maximum penalty—$6 300.

Note—

See Schedule 2 clause 37A, which provides for the amounts specified in this section to be adjusted every 3 years to reflect movements in the consumer price index. The adjusted amounts are published on the AER’s website.

(2) It is a reasonable excuse for the purposes of subsection (1) for a natural person to refuse or fail to answer a question or produce a document on the ground that the answer or the production of the document might—

(a) tend to incriminate the person; or

(b) expose the person to a criminal penalty.

(3) Subsection (2) does not limit what is a reasonable excuse for the purposes of subsection (1).

pt 10, divs 1–4 (ss 123–156): Ins 2007 No 53, sec 75.

s 144: Ins 2007 No 53, sec 75. Am 2020 No 37, sec 30.