(1) If the AAT reasonably believes that a person has information that is relevant to an AAT first review and the person is not a party to that review, the AAT may, by written notice given to the person, require the person to give to the AAT, within the period and in the manner specified in the notice, any such information.
Note: Section 40A of the AAT Act deals with the AAT's power to summon a person to give evidence or produce documents.
(2) A person commits an offence if:
(a) the AAT gives the person a notice under subsection (1); and
(b) the person fails to comply with the notice.
Penalty: Imprisonment for 12 months or 60 penalty units, or both.
(3) Subsection (2) does not apply if complying with the notice might tend to incriminate the person.