(1) An authorised officer who enters any premises under section 169 may direct a person at the premises to—
(a) produce a document or part of a document located at the premises that is in the person's possession or control;
(b) operate equipment to access information from that equipment;
(c) answer any questions put by the authorised officer.
(2) A person must not refuse or fail to comply with a direction under subsection (1) unless the person has a reasonable excuse.
Penalty: In the case of a natural person, 60 penalty units;
In the case of a body corporate, 300 penalty units.
(3) Before directing a person to produce a document or part of a document or to answer questions under subsection (1), an authorised officer must—
(a) warn the person that a refusal or failure to comply with the direction, without reasonable excuse, is an offence; and
(b) inform the person that they may refuse or fail to answer any question if answering the question would tend to incriminate them.
(4) A person is not liable to be prosecuted for an offence against subsection (2) if the authorised officer concerned failed to comply with section 166 and subsection (3).
1 Before directing a person to do a thing under subsection (1), an authorised officer must also produce their identity card for inspection if asked to do so by any person: See section 166.
2 This section does not affect the privilege against self-incrimination. See section 212.