38Interpretation of Subdivision

38 Interpretation of Subdivision

In this Subdivision –

reasonable excuse, in relation to an act by a person, means –

(a) if the person is a witness, or is providing information to the Commissioner, an excuse that would excuse the act by a witness in proceedings of a similar nature in a court of law; or

(b) if the person is the subject of a notice, or warrant, in relation to the Commissioner, an excuse that would excuse the act by a person summoned before a court of law in proceedings of a similar nature in the court; or

(c) in any case, an excuse that the Commissioner considers reasonable in the circumstances in relation to the act by the person.