sec.105NOffence to contravene help requirement

### sec.105N Offence to contravene help requirement A person of whom a help requirement has been 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 the requirement on the basis that complying might tend to incriminate the person or expose the person to a penalty. Subsection (2) does not limit what may be a reasonable excuse. The investigator 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 if the person is an individual—under section 107 , there is a limited immunity against the future use of the information or document given in compliance with the requirement. If the person is an individual and the individual fails to comply with the requirement when the investigator has failed to comply with subsection (4) , the individual can not be convicted of the offence against subsection (1) . s 105N ins 2017 No. 29 s 22 amd 2017 No. 43 s 294 (1) (sec.105N-ssec.1) A person of whom a help requirement has been made must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—50 penalty units. (sec.105N-ssec.2) It is not a reasonable excuse for a person to fail to comply with the requirement on the basis that complying might tend to incriminate the person or expose the person to a penalty. (sec.105N-ssec.3) Subsection (2) does not limit what may be a reasonable excuse. (sec.105N-ssec.4) The investigator 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 if the person is an individual—under section 107 , there is a limited immunity against the future use of the information or document given in compliance with the requirement. (sec.105N-ssec.5) If the person is an individual and the individual fails to comply with the requirement when the investigator has failed to comply with subsection (4) , the individual can not be convicted of the offence against subsection (1) . - (a) 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) if the person is an individual—under section 107 , there is a limited immunity against the future use of the information or document given in compliance with the requirement.