Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Secretary may, by notice given to a person who is required to keep records under section 58, require the person to produce to the Secretary, within the period and in the manner specified in the notice, such of those records as are specified in the notice.
Note: Section 67 deals with giving notices under this Act.
(2) The period specified in a notice given under subsection (1) must be at least 14 days after the notice is given.
(3) A notice under subsection (1) must set out the effect of the following provisions:
(a) subsection (4);
(b) section 137.1 of the Criminal Code (about giving false or misleading information);
(c) section 137.2 of the Criminal Code (about producing false or misleading documents).
Offence
(4) A person commits an offence if:
(a) the person is given a notice under subsection (1); and
(b) the person fails to comply with the notice.
Penalty: Imprisonment for 6 months.
(5) Section 15.4 of the Criminal Code (extended geographical jurisdiction--category D) applies to an offence against subsection (4).