Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies in relation to an inquiry under section 239AA if the Inspector - General determined the terms of reference for the inquiry under section 239AB.
Note: A determination under subsection 239AB(1) of the terms of reference for an inquiry under section 239AA must specify the legislative powers of the Commonwealth that support the exercise of the power in subsection (2) of this section (see subsection 239AB(2)).
(2) If the Inspector - General reasonably believes that information (the compellable information ) that may assist the Inspector - General in conducting the inquiry is in a person's possession, custody or control (whether held electronically or in any other form), the Inspector - General may, by written notice, require the person to give specified compellable information to the Inspector - General:
(a) within the period of time specified in the notice (which must be at least 14 days after the notice is given); and
(b) in the form or manner specified in the notice.
(3) A notice given under subsection (2) must also set out the effect of:
(a) subsections (4) to (6) of this section and section 239AH (which deals with the privilege against self - incrimination and legal professional privilege); and
(b) section 137.1 of the Criminal Code (which deals with false or misleading information).
(4) 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.
(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 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.
(6) Subsection (5) does not apply if the person has a reasonable excuse.
Note: The person bears an evidential burden in relation to the matter in this subsection (see section 154E).
(7) 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.