Australian Capital Territory Current Acts Australian Capital Territory Current Acts(1) A person who is given a notice under section 14 (1) (a) or (b) (Power to obtain information etc) commits an offence if the person fails to comply with the notice.
Maximum penalty: 50 penalty units.
Note The Legislation Act
, s 171 deals with client legal privilege.
(2) A person who is given a notice under section 14 (1) (c) commits an offence if the person fails to attend before the auditor-general in accordance with the notice.
Maximum penalty: 50 penalty units.
(3) An offence against this section is a strict liability offence.