(1) A person of whom a document production requirement has been made must comply with the requirement unless the person has a reasonable excuse.Penalty—Maximum penalty—50 penalty units.
(2) It is not a reasonable excuse for a person to fail to comply with a document production requirement on the basis that complying with the requirement might tend to incriminate the person or expose the person to a penalty.Note—See, however, section 188 .
(3) The inspector must inform the person, in a way that is reasonable in the circumstances, that—(a) the person must comply with the document production requirement even though complying might tend to incriminate the person or expose the person to a penalty; and(b) if the person is an individual—there is a limited immunity under section 188 against the future use of the information or document given in compliance with the requirement.
(4) If the person fails to comply with the document production requirement when the inspector has failed to comply with subsection (3) , the person may not be convicted of the offence against subsection (1) .
(5) If a court convicts a person of an offence against subsection (1) , the court may, as well as imposing a penalty for the offence, order the person to comply with the document production requirement.