(1) A person or body must not, without reasonable excuse, fail to comply with a notice to produce issued under section 5.8.10.
Penalty: In the case of a body corporate, 120 penalty units;
In any other case, 60 penalty units.
(2) It is a reasonable excuse for a person or body to refuse or fail to comply with a notice to produce issued under section 5.8.10 if the person or body—
(a) took all actions that were reasonable for the person or body to take in the circumstances; and
(b) believed on reasonable grounds that the person or body was not able to produce the document or information specified in the notice.
(3) It is a reasonable excuse for a natural person to refuse or fail to comply with a notice to produce issued under section 5.8.10 if producing the document or information specified in the notice would tend to incriminate the person.
S. 5.8.16 inserted by No. 23/2021 s. 76 (as amended by No. 32/2022 s. 62).