Inspector-General of Taxation Act 2003

A person (the first person) commits an offence if:

the first person engages in conduct; and

the first person’s conduct causes any detriment to another person (the second person); and

the first person intends that his or her conduct cause detriment to the second person; and

the detriment is caused without the consent of the second person; and

the first person engages in his or her conduct because the second person or a third person:

gave, or may give, information when requested or required to do so under section 9 of the Ombudsman Act 1976 (as it applies because of section 15 of this Act); or

produced, or may produce, a document when requested or required to do so under that section; or

attended, or may attend, to answer questions when requested or required to do so under that section; or

answered, or may answer, questions while attending to answer questions when requested or required to do so under that section; or

is the subject of a report under this Act, or the Ombudsman Act 1976 (as it applies because of section 15 of this Act), that relates to an investigation under this Act.

A person (the first person) commits an offence if:

the first person makes to another person (the second person) a threat to cause any detriment to the second person or to a third person; and

the first person:

intends the second person to fear that the threat will be carried out; or

is reckless as to causing the second person to fear that the threat will be carried out; and

the first person makes the threat because a person:

gave, or may give, information when requested or required to do so under section 9 of the Ombudsman Act 1976 (as it applies because of section 15 of this Act); or

produced, or may produce, a document when requested or required to do so under that section; or

attended, or may attend, to answer questions when requested or required to do so under that section; or

answered, or may answer, questions while attending to answer questions when requested or required to do so under that section; or

is the subject of a report under this Act, or the Ombudsman Act 1976 (as it applies because of section 15 of this Act), that relates to an investigation under this Act.

For the purposes of subsection (2), a threat may be:

express or implied; or

conditional or unconditional.

In a prosecution for an offence against subsection (2), it is not necessary to prove that the person threatened actually feared that the threat would be carried out.