(1) A person who is duly served with a witness summons to attend and produce a document or other thing must not, without reasonable excuse, refuse or fail to produce a document or other thing that he or she was required to produce by the witness summons.
Penalty: In the case of a natural person, 60 penalty units or imprisonment for 6 months or both;
In the case of a body corporate, 300 penalty units.
Note
Section 185 applies to an offence against this subsection.
(2) For the purposes of the application of subsection (1)—
(a) a claim of privilege; or
(b) a claim that the document or other thing cannot be disclosed due to a secrecy requirement of any enactment or other law that applies to the person—
is a reasonable excuse for not complying with a witness summons issued under this Division.
S. 59P inserted by No. 30/2016 s. 22.