Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An officer, employee or member of an organisation or branch commits an offence if he or she:
(a) hinders or obstructs the auditor of a reporting unit from taking action under paragraph 257(2)(a); or
(b) does not comply with a request under paragraph 257(2)(a) by an auditor of a reporting unit to produce a record or other document in the custody or under the control of the officer, employee or member.
(2) Strict liability applies to paragraph (1)(b).
Note: For strict liability , see section 6.1 of the Criminal Code .
(3) It is a defence to an offence against paragraph (1)(b) if the officer, employee or member had a reasonable excuse for not complying.
Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (3).
(4) However, a person is not excused from producing a record or other document under this section on the ground that the production might tend to incriminate the person or expose the person to a penalty.
(5) However:
(a) producing the record or other document; or
(b) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the record or other document;
is not admissible in evidence against the person in criminal proceedings or proceedings that may expose the person to a penalty.
(6) It is a defence to an offence against subsection (1) if the officer, employee or member did not know, and could not reasonably have known, that the auditor, or the person authorised by the auditor, to whom the charge relates was a person in relation to whom that subsection applied.
Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (6).
(7) In a prosecution for an offence against subsection (1), it is not necessary to prove that the defendant knew that the auditor was an auditor.
(8) In this section:
"auditor" includes a person authorised by the auditor for the purposes of subsection 257(2).