sec.105UOffence to contravene information or attendance requirement

### sec.105U Offence to contravene information or attendance requirement A person of whom a requirement is made under section 105T (2) (a) must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—50 penalty units. For subsection (1) , it is not a reasonable excuse for a 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. See, however, section 107 . A person of whom a requirement is made under section 105T (2) (b) must not fail, without reasonable excuse, to— attend as required by the notice; and answer a question the person is required to answer by the investigator; and produce a document the person is required to produce by the notice. Maximum penalty—50 penalty units. For subsection (3) , it is not a reasonable excuse for a person to fail to answer a question or produce a document on the basis that answering the question or producing the document might tend to incriminate the person or expose the person to a penalty. See, however, section 107 . s 105U ins 2017 No. 29 s 22 amd 2017 No. 43 s 294 (1) (sec.105U-ssec.1) A person of whom a requirement is made under section 105T (2) (a) must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—50 penalty units. (sec.105U-ssec.2) For subsection (1) , it is not a reasonable excuse for a 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. See, however, section 107 . (sec.105U-ssec.3) A person of whom a requirement is made under section 105T (2) (b) must not fail, without reasonable excuse, to— attend as required by the notice; and answer a question the person is required to answer by the investigator; and produce a document the person is required to produce by the notice. Maximum penalty—50 penalty units. (sec.105U-ssec.4) For subsection (3) , it is not a reasonable excuse for a person to fail to answer a question or produce a document on the basis that answering the question or producing the document might tend to incriminate the person or expose the person to a penalty. See, however, section 107 . - (a) attend as required by the notice; and - (b) answer a question the person is required to answer by the investigator; and - (c) produce a document the person is required to produce by the notice.