71Orders to comply with requirements

71 Orders to comply with requirements (1) This section applies if a person is convicted or found guilty of an offence against a tax law for a failure of the person to comply with a requirement (the relevant requirement)— (a) to provide to or lodge with the commissioner any information or document; or (b) to attend before the commissioner or anyone else. (2) The court may, by order, require the person, within a stated time or at a stated place and time, to do either or both of the following: (a) to comply with the relevant requirement; (b) to comply with any other requirements that have or could have been made in relation to the person under a tax law that the court considers necessary to ensure that the relevant requirement is complied with. (3) The order may be made whether or not the time to comply with the relevant requirement or any other requirement has ended. (4) If the order is not given orally to the person, the court’s proper officer must give a copy of the order to the person. Supplementary offence provisions Division 8.3 (5) The making of an order under this section does not limit the court’s power to impose a sentence on the person for the offence or make any other order in relation to the offence. (6) The person must comply with an order under this section to the extent that the person is capable of doing so. Maximum penalty (subsection (6)): 100 penalty units, imprisonment for 1 year or both.