73Obstruction of Commissioner or authorised officer

### 73 Obstruction of Commissioner or authorised officer > > (1)  A person must not – > > > > > > (a) prevent the Commissioner or an authorised officer from exercising a power under this Part; or > > > > > > > (b) hinder or obstruct the Commissioner or an authorised officer in the exercise of that power; or > > > > > > > (c) without reasonable excuse, fail to comply with a requirement made or to answer a question asked under this Part. > > > > Penalty:  In the case of – > > > > > > (a) a body corporate, a fine not exceeding 500 penalty units; or > > > > > > > (b) in any other case, a fine not exceeding 100 penalty units. > > > (2)  It is a defence in any proceedings for an offence under [subsection (1)](#GS73@Gs1@EN) relating to entry onto premises for a person to prove that the authorised officer did not – > > > > > > (a) identify himself or herself as an authorised officer; and > > > > > > > (b) warn the person that a failure to comply with the requirement may constitute an offence.