Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person must not refuse or fail to comply with a notice under section 42.
Penalty: Imprisonment for 6 months.
(1A) However, the person is only required to comply with the notice to the extent that the person is capable of doing so.
Note: The defendant bears an evidential burden in relation to the matter in subsection (1A). See subsection 13.3(3) of the Criminal Code .
(1B) Subsection (1) does not apply if the person has a reasonable excuse.
Note: The defendant bears an evidential burden in relation to the matter in subsection (1B). See subsection 13.3(3) of the Criminal Code .
(2) An offence under subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code .
(3) A person is not excused from giving information or producing a document pursuant to a notice under section 42 on the ground that the information, or production of the document, may tend to incriminate the person.
(4) In any criminal proceeding:
(a) evidence of any information given or document produced pursuant to a notice under section 42; and
(b) evidence of any information, document or thing obtained as a direct or indirect result of the person having given the information or produced the document;
cannot be used against the person. However, this subsection does not apply to a proceeding for an offence against subsection (1) of this section, or an offence against section 137.1 or 137.2 of the Criminal Code that relates to a notice under section 42 of this Act.