Commonwealth Consolidated Acts Commonwealth Consolidated ActsScope
(1) This section applies if an authorised officer believes on reasonable grounds that a person has information that is relevant to the administration or enforcement of this Act.
Power of authorised officer
(2) The authorised officer may, by written notice given to the person:
(a) require the person to appear before a specified authorised officer to answer questions; and
(b) specify a time and place at which the person is to appear.
(3) The notice must state the effect of subsections (7) and (8).
Oral or written answers
(4) A person who attends before an authorised officer may be required by the authorised officer to answer questions orally or in writing.
Oath or affirmation
(5) The authorised officer may question the person on oath or affirmation and for that purpose may:
(a) require the person to take an oath or make an affirmation; and
(b) administer the oath or affirmation to the person.
(6) The oath or affirmation to be taken or made by the person is an oath or affirmation that the statements that the person will make will be true to the best of the person's knowledge or belief.
Offence
(7) A person commits an offence if:
(a) the person is given a notice under subsection (2); and
(b) the person:
(i) refuses or fails to attend before the specified authorised officer; or
(ii) attends before the specified authorised officer, but refuses or fails to take an oath or make an affirmation; or
(iii) attends before the specified authorised officer, but refuses or fails to answer a question put by, or on behalf of, that officer.
(8) A person is liable to a civil penalty if:
(a) the person is given a notice under subsection (2); and
(b) the person:
(i) refuses or fails to attend before the specified authorised officer; or
(ii) attends before the specified authorised officer, but refuses or fails to take an oath or make an affirmation; or
(iii) attends before the specified authorised officer, but refuses or fails to answer a question put by, or on behalf of, that officer.
Civil penalty: 60 penalty units.