Queensland Consolidated Acts

INDUSTRIAL RELATIONS ACT 2016 - SECT 771

771 Obstruction etc. of auditors

(1) An officer, employee or member of an organisation or branch of the organisation must not—

(a) hinder or obstruct the auditor of a reporting unit from taking action under section 767 (2) ; or

(b) fail to comply with a request under section 767 (2) 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 or to provide information or explanations.

Penalty—

Maximum penalty—30 penalty units.

(2) It is a defence to an offence against subsection (1) (b) if the officer, employee or member of the organisation or branch of the organisation had a reasonable excuse for not complying.

Note—

A defendant bears an evidential burden in relation to the matters mentioned in this subsection.

(3) It is not a reasonable excuse for subsection (2) that producing a record or other document under this section, or giving information or an explanation, might tend to incriminate the person or expose the person to a penalty.

(4) However, the following is not admissible in evidence against the person in a criminal proceeding or a proceeding that may expose the person to a penalty—

(a) the record or other document produced or the information or explanation;

(b) any information, document or thing obtained as a direct or indirect result of producing the record or other document giving the information or explanation.

(5) It is a defence to an offence against subsection (1) if the officer, employee or member of the organisation or branch of the organisation 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 this subsection.

(6) In a prosecution for an offence against subsection (1) , it is not necessary to prove the defendant knew the auditor was an auditor.

(7) In this section—

"auditor" includes a person authorised by the auditor for section 767 (2) .