81H

Offence not to comply with notice to discover

Current

(1)

A person given a notice to discover under section 81E or 81F must comply with the notice unless the person has a reasonable excuse.

Maximum penalty—85 penalty units or 1 year’s imprisonment.

Note—

If a claim of reasonable excuse is made, the claim is dealt with under chapter 4A.

(2)

A person does not commit an offence against subsection (1) if the person has made a claim of reasonable excuse and 1 of the following applies—

(a)

the commission withdraws the requirement the subject of the notice to discover;

(b)

the commission is ordered by the Supreme Court to withdraw the requirement the subject of the notice to discover.

(3)

It is not a reasonable excuse for subsection (1) that complying with the notice to discover might tend to incriminate the person.

Note—

If a claim of self-incrimination privilege is made, the claim is dealt with under chapter 4A.

Research tools for this sectionSubscription

The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.