Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person who is given a substantiation notice must comply with it within the substantiation notice compliance period for the notice.
(2) The substantiation notice compliance period for a substantiation notice is:
(a) the period of 21 days specified in the notice; or
(b) if the period for complying with the notice has been extended under section 12GYA--the period as so extended.
(3) Despite subsection (1), an individual may refuse or fail to give particular information or produce a particular document in compliance with a substantiation notice on the ground that the information or production of the document might tend to incriminate the individual or to expose the individual to a penalty.