33
CurrentObstructing or hindering inspector
Part 7Inspectors
33 Obstructing or hindering inspector
(1)
A person must not obstruct or hinder an inspector in the exercise of an inspector’s powers under section 32.
(2)
A person must not —
(a)
fail to comply with a lawful requirement of an inspector; or
(b)
refuse or fail to answer a question lawfully put to the person by an inspector.
(3)
A person must not give an inspector information that is false or misleading in a material particular.
(4)
A contravention of subsection (1), (2) or (3) is not an offence but those subsections are civil penalty provisions for the purposes of the IR Act section 83E.
This Act’s bill:Explanatory memorandum
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