sec.39Offences relating to audits and investigations

sec.39 Offences relating to audits and investigations

A person who is given a notice under section 37 or 38 must not, without reasonable excuse— fail to attend as required by the notice; or fail to continue to attend as required by the commissioner until excused from further attendance; or fail to produce a document or thing the person is required to produce by the notice. Maximum penalty—100 penalty units. A person who is given a notice under section 37 to attend an audit or investigation must not improperly influence, or attempt to improperly influence, someone else who the person knows has been given a notice under section 37 to attend the same audit or investigation. Maximum penalty—100 penalty units. A person appearing as a witness at an audit or investigation must not, without reasonable excuse— fail to take an oath or make an affirmation when required by the commissioner; or fail to answer a question the person is required to answer by the commissioner. Maximum penalty—100 penalty units. A person appearing as a witness at an audit or investigation must not give the commissioner information the person knows is false or misleading in a material particular. Maximum penalty—100 penalty units. A person who is given a notice under section 38 must not give the commissioner information, or a document containing information, the person knows is false or misleading in a material particular. Maximum penalty—100 penalty units. Subsection (4) or (5) does not apply to a person who, when giving a document— tells the commissioner, to the best of the person’s ability, how the information is false or misleading; and if the person has, or can reasonably get, the correct information—gives the correct information to the commissioner. s 39 amd 2022 No. 24 s 4 (sec.39-ssec.1) A person who is given a notice under section 37 or 38 must not, without reasonable excuse— fail to attend as required by the notice; or fail to continue to attend as required by the commissioner until excused from further attendance; or fail to produce a document or thing the person is required to produce by the notice. Maximum penalty—100 penalty units. (sec.39-ssec.2) A person who is given a notice under section 37 to attend an audit or investigation must not improperly influence, or attempt to improperly influence, someone else who the person knows has been given a notice under section 37 to attend the same audit or investigation. Maximum penalty—100 penalty units. (sec.39-ssec.3) A person appearing as a witness at an audit or investigation must not, without reasonable excuse— fail to take an oath or make an affirmation when required by the commissioner; or fail to answer a question the person is required to answer by the commissioner. Maximum penalty—100 penalty units. (sec.39-ssec.4) A person appearing as a witness at an audit or investigation must not give the commissioner information the person knows is false or misleading in a material particular. Maximum penalty—100 penalty units. (sec.39-ssec.5) A person who is given a notice under section 38 must not give the commissioner information, or a document containing information, the person knows is false or misleading in a material particular. Maximum penalty—100 penalty units. (sec.39-ssec.6) Subsection (4) or (5) does not apply to a person who, when giving a document— tells the commissioner, to the best of the person’s ability, how the information is false or misleading; and if the person has, or can reasonably get, the correct information—gives the correct information to the commissioner.