Offence to contravene help requirement
71 Offence to contravene help requirement
A person of whom a requirement is made under section 70(1) must comply with the requirement unless the person has a reasonable excuse.
Maximum penalty—100 penalty units.
It is a reasonable excuse for an individual not to comply with a requirement under section 70(1) if complying with the requirement might—
tend to incriminate the individual or expose the individual to a penalty;
or
result in the disclosure of information that is the subject of legal professional privilege; or
result in the disclosure of confidential information in contravention of a law.
However, subsection (2) does not apply if a document or information the subject of the help requirement is required to be held or kept by the individual under this Act.
Note—
See, however, section 74.
This Act’s bill:Explanatory memorandumSecond reading speech
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.