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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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