Offence to contravene document certification requirement
362 Offence to contravene document certification requirement
A person of whom a document certification requirement has been made must comply with the requirement unless the person has a reasonable excuse.Maximum penalty—200 penalty units.
It is not a reasonable excuse for a person to fail to comply with a document certification requirement on the basis that complying with the requirement might tend to incriminate the person or expose the person to a penalty.
Note—See, however, section 371.
The authorised officer must inform the person, in a way that is reasonable in the circumstances—
that the person must comply with the document certification requirement even though complying might tend to incriminate the person or expose the person to a penalty; and
that, under section 371, there is a limited immunity against the future use of the information or document given in compliance with the requirement.
If the person fails to comply with the document certification requirement when the authorised officer has failed to comply with subsection (3), the person can not be convicted of the offence against subsection (1).
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