Offences relating to audits and investigations
39 Offences relating to audits and investigations
A person who is given a notice under section 37 or 38 must not, without reasonable excuse—
fail to attend as required by the notice; or
fail to continue to attend as required by the commissioner until excused from further attendance; or
fail to produce a document or thing the person is required to produce by the notice.
Maximum penalty—100 penalty units.
A person who is given a notice under section 37 to attend an audit or investigation must not improperly influence, or attempt to improperly influence, someone else who the person knows has been given a notice under section 37 to attend the same audit or investigation.Maximum penalty—100 penalty units.
A person appearing as a witness at an audit or investigation must not, without reasonable excuse—
fail to take an oath or make an affirmation when required by the commissioner; or
fail to answer a question the person is required to answer by the commissioner.
Maximum penalty—100 penalty units.
A person appearing as a witness at an audit or investigation must not give the commissioner information the person knows is false or misleading in a material particular.Maximum penalty—100 penalty units.
A person who is given a notice under section 38 must not give the commissioner information, or a document containing information, the person knows is false or misleading in a material particular.Maximum penalty—100 penalty units.
Subsection (4) or (5) does not apply to a person who, when giving a document—
tells the commissioner, to the best of the person’s ability, how the information is false or misleading; and
if the person has, or can reasonably get, the correct information—gives the correct information to the commissioner.
This Act’s bill:Explanatory memorandumSecond reading speech
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