Taxation Administration Act 2007
99General defence
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99 General defence It is a defence to a charge of an offence against this Part involving a failure to comply with a requirement or request made by an authorised officer (including a requirement or request to answer a question or provide information) for the defendant to prove: (a) that the officer did not, before making the requirement or request, identify himself or herself to the defendant as an authorised officer by producing the officer's identity card or in some other way; or (b) that the officer did not warn the defendant that failure to comply with the requirement or request would constitute an offence.