sec.144Failing to answer questions etc

sec.144 Failing to answer questions etc

A person appearing as a witness before the AER must not, without reasonable excuse— refuse or fail to be sworn or to make an affirmation; or refuse or fail to answer a question that the person is required to answer by the AER; or 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. See Schedule 2 clause 37B, which provides for criminal penalty amounts to be adjusted every 3 years to reflect movements in the consumer price index. The adjusted amounts are published on the AER’s website. 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— tend to incriminate the person; or expose the person to a criminal penalty. Subsection (2) does not limit what is a reasonable excuse for the purposes of subsection (1) . s 144 ins 2007 No. 53 (SA) s 75 amd 2020 No. 37 (SA) s 30 (sec.144-ssec.1) A person appearing as a witness before the AER must not, without reasonable excuse— refuse or fail to be sworn or to make an affirmation; or refuse or fail to answer a question that the person is required to answer by the AER; or 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. See Schedule 2 clause 37B, which provides for criminal penalty amounts to be adjusted every 3 years to reflect movements in the consumer price index. The adjusted amounts are published on the AER’s website. (sec.144-ssec.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— tend to incriminate the person; or expose the person to a criminal penalty. (sec.144-ssec.3) Subsection (2) does not limit what is a reasonable excuse for the purposes of subsection (1) .

• (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.
• (a) tend to incriminate the person; or
• (b) expose the person to a criminal penalty.