Document ID: chunk:federal_register_of_legislation:C2004A00712:clause:1_31c
Version: federal_register_of_legislation:C2004A00712
Segment Type: clause
Provision Reference: sch 1 cl 31C
Character Range: 9925–11248

31C  Requirements in relation to information or documents sought under section 31A or 31B

When information or documents must be given etc.

 (1) A person to whom a notice is given under section 31A or 31B must give the Secretary:
 (a) the information or documents specified in the notice within the period specified in the notice; and
 (b) the information specified in the notice in the form (if any) specified in the notice.

Way in which information given

 (2) A notice mentioned in subsection (1) may require information to be given in accordance with specified software requirements:
 (a) on a specified kind of data processing device; or
 (b) by way of a specified kind of electronic transmission.

Offence

 (3) A person mentioned in subsection (1) is guilty of an offence if the person fails to comply with that subsection.

Note: The privilege against self incrimination is not a reasonable excuse for the purposes of subsection (3). However, the information given, and the fact that a document was given under this section (and other information, documents or things obtained because of giving the information or document) generally cannot be used in a prosecution (see section 31F).

Penalty

 (4) An offence against subsection (3) is punishable on conviction by a fine of not more than 60 penalty units.