(1)  A person who has been served with a summons under section 71(2) must not fail without reasonable excuse –

(a) to attend before the investigator in accordance with the summons; or

(b) to produce a document, object or material, or provide information, in accordance with the summons.

Penalty:  In the case of –

(a) a body corporate, a fine not exceeding 1 000 penalty units; or

(b) an individual, a fine not exceeding 200 penalty units.

(2)  A person must not refuse, without reasonable excuse, to answer a relevant question when required to do so under this Part.

Penalty:  In the case of –

(a) a body corporate, a fine not exceeding 1 000 penalty units; or

(b) an individual, a fine not exceeding 200 penalty units.

(3)  A person must not refuse to be sworn or to affirm when required to do so under this Part.

Penalty:  Fine not exceeding 200 penalty units.

(4)  A person must not, without reasonable excuse, hinder or obstruct an investigator in the exercise of powers under this Part or fail to obey any other requirement imposed by an investigator under this Part.

Penalty:  In the case of –

(a) a body corporate, a fine not exceeding 1 000 penalty units; or

(b) an individual, a fine not exceeding 200 penalty units.

(5)  A person is not excused from answering a question, producing any document, object or material, or providing information, under this Part, on the ground that to do so might tend to incriminate the person or make the person liable to a penalty.

(6)  Any answer or information given, or any document, object or material produced, in accordance with a requirement under this Part is not admissible in evidence against the person in proceedings for an offence or for the imposition of a penalty (other than proceedings in respect of the making of a false or misleading statement) –

(a) if the person claims, before giving the answer or information, or producing the document, object or material, that the answer, information, document, object or material might tend to incriminate the person or make the person liable to a penalty; or

(b) if the person was not, before giving the answer or information, or producing the document, object or material, informed that he or she was entitled to make a claim of the kind referred to in paragraph (a) .

(7)  A person is not obliged to provide information that is privileged on the grounds of legal professional privilege.

(8)  Except as provided in subsection (6) or (7) , any information given, or document produced, by a natural person as a direct result of the compliance with the direction may be used in evidence in any criminal or civil proceedings against the person.