sec.115Offence to contravene help requirement

sec.115 Offence to contravene help requirement

A person of whom a requirement is made under section 114 (1) must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—50 penalty units. It is a reasonable excuse for an individual not to comply with a requirement under section 114 (1) if complying might tend to incriminate the individual or expose the individual to a penalty. However, subsection (2) does not apply if a document or information the subject of the requirement under section 114 (1) is required to be held or kept by the individual under this Act. See, however, section 142 . (sec.115-ssec.1) A person of whom a requirement is made under section 114 (1) must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—50 penalty units. (sec.115-ssec.2) It is a reasonable excuse for an individual not to comply with a requirement under section 114 (1) if complying might tend to incriminate the individual or expose the individual to a penalty. (sec.115-ssec.3) However, subsection (2) does not apply if a document or information the subject of the requirement under section 114 (1) is required to be held or kept by the individual under this Act. See, however, section 142 .