Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies to a person if the Inspector - General has reason to believe that information (the compellable information ) relating to any of the following matters:
(a) the investigation of a designated compliance provision;
(b) an audit being conducted under section 73L or 135R;
(c) a matter:
(i) relevant to the performance of the Inspector - General's functions (other than the functions referred to in any of paragraphs 215C(1)(a) to (c)); and
(ii) specified in regulations made for the purposes of this paragraph;
is in the person's possession, custody or control (whether held electronically or in any other form).
(2) The Inspector - General may, in writing, require the person to give specified compellable information to the Inspector - General:
(a) within a specified period of time (which must not be less than 14 days after the requirement is made); and
(b) in a specified form or manner.
Fault - based offence
(3) A person commits an offence if:
(a) the person is subject to a requirement under subsection (2); and
(b) the person fails to comply with the requirement.
Penalty: Imprisonment for 6 months or 30 penalty units, or both.
(4) A person is liable to a civil penalty if:
(a) the person is subject to a requirement under subsection (2); and
(b) the person fails to comply with the requirement.
Note: In proceedings against a person for a contravention of a civil penalty provision, it is generally not necessary to prove the person's state of mind (see section 154C).
Civil penalty: 100 penalty units.
(5) A person is liable to a civil penalty if:
(a) the person is subject to a requirement under subsection (2); and
(b) the person gives information to the Inspector - General in compliance or purported compliance with that requirement; and
(c) the person does so knowing that the information:
(i) is false or misleading in a material particular; or
(ii) omits any matter or thing without which the information is misleading in a material particular.
Note: A person may commit an offence if the person provides false or misleading information or documents (see sections 137.1 and 137.2 of the Criminal Code ).
Civil penalty: 100 penalty units.
Exceptions
(6) Subsection (4) does not apply to the extent that the person has a reasonable excuse. However, a person does not have a reasonable excuse merely because the information in question is:
(a) of a commercial nature; or
(b) subject to an obligation of confidentiality arising from a commercial relationship; or
(c) commercially sensitive.
Note: The person bears an evidential burden in relation to the matter in this subsection (see section 154E).
(7) Subsection (4) does not apply in relation to compellable information relating to a matter referred to in paragraph (1)(a) or (b) if giving the information might tend to incriminate the person or expose the person to a penalty.
Note: The person bears an evidential burden in relation to the matter in this subsection (see section 154E).