Refusal or failure to comply with requirement
57 Refusal or failure to comply with requirement
A person must not refuse or fail to comply with a requirement under section 55 or 55A to give information or produce a document.
Penalty: 30 penalty units.
A person is liable to a civil penalty if the person contravenes subsection (1) in relation to a requirement made by the Commissioner under section 55A.
Civil penalty: 60 penalty units.
Subsections (1) and (1A) do not apply if the person has a reasonable excuse.
A defendant bears an evidential burden in relation to the matter in this subsection: see subsection 13.3(3) of the Criminal Code and section 96 of the Regulatory Powers Act.
It is a reasonable excuse for an individual to refuse or fail to give information or produce a document on the ground that to do so might tend to incriminate the individual or expose the individual to a penalty.
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