88
In forceFailing to comply with requirement of inspector
Part 9Tax officers, investigation and secrecy provisions
Division 9.2Powers of investigation
88 Failing to comply with requirement of inspector
(1)
A person must not, without reasonable excuse, fail to comply with a requirement of an authorised officer under this division.
Maximum penalty: 50 penalty units.
(2)
A person does not commit an offence against this section arising from the entry of an authorised officer onto premises unless it is established that, at the material time, the authorised officer had—
(a)
identified himself or herself as an authorised officer; and
(b)
warned the person that a refusal or failure to comply with the requirement constituted an offence.
This Act’s bill:Explanatory statementSecond reading speech
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