sec.134Offence to contravene certification requirement

sec.134 Offence to contravene certification requirement

A person of whom a certification requirement is made must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—50 penalty units. It is not a reasonable excuse for a person to fail to comply with a certification requirement on the basis that complying with the requirement might tend to incriminate the person or expose the person to a penalty. See, however, section 142 . The inspector must inform the person, in a way that is reasonable in the circumstances, that— the person must comply with the certification requirement even though complying might tend to incriminate the person or expose the person to a penalty; and if the person is an individual—there is a limited immunity under section 142 against the future use of the information or document given in compliance with the certification requirement . If the person fails to comply with the certification requirement when the inspector has failed to comply with subsection (3) , the person may not be convicted of the offence against subsection (1) . In this section— certification requirement means a requirement under section 132 (3) . (sec.134-ssec.1) A person of whom a certification requirement is made must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—50 penalty units. (sec.134-ssec.2) It is not a reasonable excuse for a person to fail to comply with a certification requirement on the basis that complying with the requirement might tend to incriminate the person or expose the person to a penalty. See, however, section 142 . (sec.134-ssec.3) The inspector must inform the person, in a way that is reasonable in the circumstances, that— the person must comply with the certification requirement even though complying might tend to incriminate the person or expose the person to a penalty; and if the person is an individual—there is a limited immunity under section 142 against the future use of the information or document given in compliance with the certification requirement . (sec.134-ssec.4) If the person fails to comply with the certification requirement when the inspector has failed to comply with subsection (3) , the person may not be convicted of the offence against subsection (1) . (sec.134-ssec.5) In this section— certification requirement means a requirement under section 132 (3) .

• (a) the person must comply with the certification requirement even though complying might tend to incriminate the person or expose the person to a penalty; and
• (b) if the person is an individual—there is a limited immunity under section 142 against the future use of the information or document given in compliance with the certification requirement .