Obstruction of authorised auditor

In force

(1)

A person must not obstruct an authorised auditor in the exercise of a power under this Act, unless the person has a reasonable excuse.Maximum penalty—80 penalty units.

(2)

In this section—obstruct includes hinder and resist, and attempt to obstruct.

This Act’s bill:Explanatory memorandum Second reading speech

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51 Obstruction of authorised auditor