(1) A person of whom a help requirement under section 527 has been made must comply with the requirement unless the person has a reasonable excuse.Penalty—Maximum penalty—100 penalty units.
(2) It is a reasonable excuse for an individual not to comply with a help requirement if complying might tend to incriminate the individual or expose the individual to a penalty.
(3) However, subsection (2) does not apply if a document or information the subject of the help requirement is required to be held or kept by the person under this Act.