sec.101Failure to help authorised officer—emergency

### sec.101 Failure to help authorised officer—emergency This section applies if— an authorised officer is taking action under section 95 ; and the officer requires a person to give reasonable help to the officer under section 81 (1) (h) for the exercise of a power. The person must comply with the requirement, unless the person has a reasonable excuse for not complying with it. Maximum penalty—350 penalty units. If the help required is the answering of a question or producing of a document (other than a document required to be held, kept or produced by the person under this Act), it is not a reasonable excuse for the person to fail to answer the question, or produce the document, on the ground that complying with the requirement might tend to incriminate the person. When making a requirement mentioned in subsection (3) , the authorised officer must inform the person of the following— the person is obliged to answer the question or produce the document despite the rule of law about privilege against self-incrimination; the person may answer the question or produce the document subject to the objection that complying with the requirement might tend to incriminate the person; if the person makes the objection—the answer or producing of the document may not be admitted in evidence against the person in a prosecution for an offence against this Act, other than an offence (constituted by the giving of the answer or producing of the document) against section 105 or 106 . If, before giving the answer or producing the document, the person makes the objection, the answer or producing of the document is not admissible in evidence against the person in a prosecution for an offence against this Act, other than an offence (constituted by the giving of the answer or producing of the document) against section 105 or 106 . (sec.101-ssec.1) This section applies if— an authorised officer is taking action under section 95 ; and the officer requires a person to give reasonable help to the officer under section 81 (1) (h) for the exercise of a power. (sec.101-ssec.2) The person must comply with the requirement, unless the person has a reasonable excuse for not complying with it. Maximum penalty—350 penalty units. (sec.101-ssec.3) If the help required is the answering of a question or producing of a document (other than a document required to be held, kept or produced by the person under this Act), it is not a reasonable excuse for the person to fail to answer the question, or produce the document, on the ground that complying with the requirement might tend to incriminate the person. (sec.101-ssec.4) When making a requirement mentioned in subsection (3) , the authorised officer must inform the person of the following— the person is obliged to answer the question or produce the document despite the rule of law about privilege against self-incrimination; the person may answer the question or produce the document subject to the objection that complying with the requirement might tend to incriminate the person; if the person makes the objection—the answer or producing of the document may not be admitted in evidence against the person in a prosecution for an offence against this Act, other than an offence (constituted by the giving of the answer or producing of the document) against section 105 or 106 . (sec.101-ssec.5) If, before giving the answer or producing the document, the person makes the objection, the answer or producing of the document is not admissible in evidence against the person in a prosecution for an offence against this Act, other than an offence (constituted by the giving of the answer or producing of the document) against section 105 or 106 . - (a) an authorised officer is taking action under section 95 ; and - (b) the officer requires a person to give reasonable help to the officer under section 81 (1) (h) for the exercise of a power. - (a) the person is obliged to answer the question or produce the document despite the rule of law about privilege against self-incrimination; - (b) the person may answer the question or produce the document subject to the objection that complying with the requirement might tend to incriminate the person; - (c) if the person makes the objection—the answer or producing of the document may not be admitted in evidence against the person in a prosecution for an offence against this Act, other than an offence (constituted by the giving of the answer or producing of the document) against section 105 or 106 .