Document ID: chunk:federal_register_of_legislation:C2010A00044:clause:2_87zn
Version: federal_register_of_legislation:C2010A00044
Segment Type: clause
Provision Reference: sch 2 cl 87ZN
Character Range: 45931–46681

87ZN  Compliance with substantiation notices
 (1) A person who is given a substantiation notice must comply with it within the substantiation notice compliance period for the notice.
 (2) The substantiation notice compliance period for a substantiation notice is:
 (a) the period of 21 days specified in the notice; or
 (b) if the period for complying with the notice has been extended under section 87ZM—the period as so extended.
 (3) Despite subsection (1), an individual may refuse or fail to give particular information or produce a particular document in compliance with a substantiation notice on the ground that the information or production of the document might tend to incriminate the individual or to expose the individual to a penalty.