Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Minister may, by written notice, require the person to appear before an official specified in the notice, at a time and place specified in the notice:
(a) to answer any questions put by the official; and
(b) to produce to the official such books, records or documents as are specified in the notice.
The time must not be earlier than 14 days after the notice is given.
(2) A notice under subsection (1) must set out the effect of section 491 of this Act and of sections 137.1 and 137.2 of the Criminal Code .
(3) A person commits an offence if:
(a) the person is required to appear before an official under subsection (1); and
(b) the person does not appear before the official.
Penalty: Imprisonment for 6 months.
(4) A person commits an offence if:
(a) the person is required to appear before an official under subsection (1); and
(b) when appearing before the official, the person does not:
(i) answer a question put by the official; or
(ii) produce a book, record or document to the official as required by the notice given under that subsection.
Penalty: Imprisonment for 6 months.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.