Victorian Current Acts

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AUDIT ACT 1994 - SECT 52

Offence to fail to comply with an information gathering notice

A person who is duly served with an information gathering notice must not, without reasonable excuse, refuse or fail to comply with the notice.

Penalty:     240 penalty units or imprisonment for 2 years.

Note

See section 40 which provides for the non-application of statutory secrecy and confidentiality provisions.

S. 53 inserted by No. 12/2019 s. 9.



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