(1) A director of a company under restructuring must:
(a) attend on the restructuring practitioner; and
(b) give the restructuring practitioner information about the company's business, property, affairs and financial circumstances; and
(c) allow the restructuring practitioner to inspect and take copies of the company's books;
at the times and in the manner reasonably required by the restructuring practitioner .
(2) A person must not fail to comply with subsection (1).
Penalty: 120 penalty units.
(3) An offence based on subsection (1) is an offence of strict liability.
(4) Subsection (3) does not apply to the extent that the person has a reasonable excuse.
Note: A defendant bears an evidential burden in relation to the matter in subsection (4), see subsection 13.3(3) of the Criminal Code .