sec.216Requiring documents to be produced

### sec.216 Requiring documents to be produced This section applies to— a document issued to a person under this Act; and a document required to be kept by a person under this Act. An inspector may require the person to produce the document to an inspector for inspection, at a reasonable time and place that the inspector nominates. The person must comply with the requirement, unless the person has a reasonable excuse. Maximum penalty—40 penalty units. It is not a reasonable excuse for the person to fail to comply with the requirement on the basis that complying with the requirement might tend to incriminate the person or expose the person to a penalty. However, see section 224 (which is about evidential immunity). The inspector must inform the person, in a way that is reasonable in the circumstances— that the person must comply with the requirement even though complying might tend to incriminate the person or expose the person to a penalty; and that, under section 224 , there is a limited immunity against the future use of the information or document given in compliance with the requirement. If the inspector fails to comply with subsection (5) , the person can not be convicted of the offence against subsection (3) . If a court convicts a person of an offence against subsection (3) , the court may, as well as imposing a penalty for the offence, order the person to comply with the requirement. In this section— produce , a document that is an electronic document, means produce a clear written reproduction of the document. (sec.216-ssec.1) This section applies to— a document issued to a person under this Act; and a document required to be kept by a person under this Act. (sec.216-ssec.2) An inspector may require the person to produce the document to an inspector for inspection, at a reasonable time and place that the inspector nominates. (sec.216-ssec.3) The person must comply with the requirement, unless the person has a reasonable excuse. Maximum penalty—40 penalty units. (sec.216-ssec.4) It is not a reasonable excuse for the person to fail to comply with the requirement on the basis that complying with the requirement might tend to incriminate the person or expose the person to a penalty. However, see section 224 (which is about evidential immunity). (sec.216-ssec.5) The inspector must inform the person, in a way that is reasonable in the circumstances— that the person must comply with the requirement even though complying might tend to incriminate the person or expose the person to a penalty; and that, under section 224 , there is a limited immunity against the future use of the information or document given in compliance with the requirement. (sec.216-ssec.6) If the inspector fails to comply with subsection (5) , the person can not be convicted of the offence against subsection (3) . (sec.216-ssec.7) If a court convicts a person of an offence against subsection (3) , the court may, as well as imposing a penalty for the offence, order the person to comply with the requirement. (sec.216-ssec.8) In this section— produce , a document that is an electronic document, means produce a clear written reproduction of the document. - (a) a document issued to a person under this Act; and - (b) a document required to be kept by a person under this Act. - (a) that the person must comply with the requirement even though complying might tend to incriminate the person or expose the person to a penalty; and - (b) that, under section 224 , there is a limited immunity against the future use of the information or document given in compliance with the requirement.