37—Amendment of section 77—Obtaining information
(1) Section
77(1)(b)—delete paragraph (b)
(2) Section
77—after subsection (1) insert:
(1a) 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.
(3) Section
77(2)—delete subsection (2) and substitute:
(2) 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 (1a) (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.
(2a) An authorised
officer may require that the answer to a question under this section be
verified by statutory declaration or given under oath.