(1) For the purposes
of this Act an authorised officer may require a person—
(a) to
answer any questions, orally or in writing; or
(b) to
produce books or documents.
(2) For an electronic
document, compliance with the requirement requires the making available or
production of a clear printed reproduction of the electronic document.
(3) An authorised
officer may, for the purposes of subsection (1), by notice in writing
served on a person, require the person to attend at a specified time and
place.
(4) A person must
not—
(a)
refuse or fail to comply with a reasonable requirement under this section; or
(b)
without reasonable excuse, refuse or fail to attend at the time and place
specified in a notice under subsection (3) (or some other time and place
allowed by an authorised officer); or
(c)
knowingly make a statement that is false or misleading in a material
particular (whether by reason of the inclusion or omission of a particular) in
an answer given or information provided under this section.
Maximum penalty: $20 000.
(5) An authorised
officer may require that the answer to a question under this section be
verified by statutory declaration or given under oath.
(6) A person is not
required to answer a question or produce a book or document if the answer or
the production of the book or document would result in or tend towards
self-incrimination.