Offence to contravene document production requirement
390ZX Offence to contravene document production requirement
A person of whom a document production requirement has been made must comply with the requirement unless the person has a reasonable excuse.
Maximum penalty—100 penalty units.
It is not a reasonable excuse for a person to fail to comply with a document production 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 390ZZJ.
The authorised officer must inform the person, in a way that is reasonable in the circumstances, that—
the person must comply with the document production requirement even though complying might tend to incriminate the person or expose the person to a penalty; and
if the person is an individual—there is a limited immunity under section 390ZZJ against the future use of the information or document given in compliance with the requirement.
If the person fails to comply with the document production requirement when the authorised officer has failed to comply with subsection (3), the person may not be convicted of the offence against subsection (1).
If a court convicts a person of an offence against subsection (1), the court may, as well as imposing a penalty for the offence, order the person to comply with the document production requirement.
This Act’s bill:Explanatory memorandum
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