60HFailing to produce documents or giving false or misleading documents

60H Failing to produce documents or giving false or misleading documents

(1) A person must not, without reasonable excuse, fail to comply with—

(a) a notice to produce documents or give information under section 60E; or

(b) a requirement to produce documents under section 60F(1)(d).

Penalty: 100 penalty units in the case of a body corporate;

60 penalty units in any other case.

Note

Section 60P applies to an offence against this subsection.

(2) A person must not produce a document to an authorised officer under section 60E or 60F(1)(d) that the person knows to be false or misleading in a material particular without indicating the respect in which it is false or misleading and, if practicable, providing the correct information.

Penalty: 100 penalty units in the case of a body corporate;

60 penalty units in any other case.

Note

Section 60P applies to an offence against this subsection.

S. 60I inserted by No. 33/2019 s. 28.