Offence to contravene production requirement
116 Offence to contravene production requirement
A person of whom a production requirement is made must comply with the requirement unless the person has a reasonable excuse.Maximum penalty—40 penalty units.
It is a reasonable excuse for an individual not to comply with a production requirement if complying might tend to incriminate the individual or expose the individual to a penalty.
When making a production requirement, the authorised officer must give the person an offence warning for the requirement.
If a person fails to comply with a production requirement when the authorised officer has failed to give the person an offence warning for the requirement under 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 production requirement.
In this section—
production requirement means a requirement under section 115(1).
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.