Queensland Consolidated Acts

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AUDITOR-GENERAL ACT 2009 - SECT 47

Obtaining information

47 Obtaining information

(1) If it is reasonably necessary for the purposes of an audit under this Act, an authorised auditor may, by written notice given to a person, require the person to give to the authorised auditor stated information, within a reasonable period and in a reasonable way stated in the notice.
(2) A person must comply with a requirement made under subsection (1) , unless the person has a reasonable excuse.
Penalty—
Maximum penalty—40 penalty units.
(3) It is not a reasonable excuse for a person who is an individual to fail to comply with a requirement under subsection (1) that complying with the requirement might tend to incriminate the person.
(4) Information given by a person who is an individual under a requirement under subsection (1) , or any other information or a document or other thing obtained as a direct or indirect consequence of the person giving the information, is not admissible against the person in a criminal proceeding, other than a proceeding relating to the falsity of the information, if giving the information might in fact tend to incriminate the person.



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