sec.762Failure to comply with requirement about attendance

### sec.762 Failure to comply with requirement about attendance A person of whom a requirement is made under section 761 must not, unless the person has a reasonable excuse— fail to attend before the inspector or authorised officer at the time and place stated in the notice; or when attending before the inspector or authorised officer fail to comply with a requirement to answer a question. Maximum penalty—500 penalty units. It is a reasonable excuse for an individual not to comply with a requirement to answer a question if complying with the requirement might tend to incriminate the individual or make the individual liable to a penalty. However, subsection (2) does not apply if the requirement relates to an incident. s 762 amd 2004 No. 26 s 223 sub 2024 No. 34 s 247 (sec.762-ssec.1) A person of whom a requirement is made under section 761 must not, unless the person has a reasonable excuse— fail to attend before the inspector or authorised officer at the time and place stated in the notice; or when attending before the inspector or authorised officer fail to comply with a requirement to answer a question. Maximum penalty—500 penalty units. (sec.762-ssec.2) It is a reasonable excuse for an individual not to comply with a requirement to answer a question if complying with the requirement might tend to incriminate the individual or make the individual liable to a penalty. (sec.762-ssec.3) However, subsection (2) does not apply if the requirement relates to an incident. - (a) fail to attend before the inspector or authorised officer at the time and place stated in the notice; or - (b) when attending before the inspector or authorised officer fail to comply with a requirement to answer a question.