(1) A person commits an offence if:
(a) the person has been given an examination notice; and
(b) the person fails:
(i) to give information or produce a document in accordance with the notice; or
(ii) to attend to answer questions in accordance with the notice; or
(iii) to take an oath or make an affirmation, when required to do so under subsection 61F(4); or
(iv) to answer questions relevant to the investigation while attending as required by the examination notice.
Note: A court may impose a maximum penalty of 30 penalty unit s instead of, or in addition to, a term of imprisonment. A body corporate that is convicted of an offence may be fined up to 5 times that maximum penalty (see subsections 4B(2) and (3) of the Crimes Act 1914 ).
Penalty: Imprisonment for 6 months.
(2) This Part does not require a person to give information, produce a document or answer questions if to do so would disclose information that:
(a) is the subject of legal professional privilege; or
(b) would be protected by public interest immunity.
Note: A defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code ).