Document ID: chunk:federal_register_of_legislation:C2024C00653:section:44
Version: federal_register_of_legislation:C2024C00653
Segment Type: section
Provision Reference: s 44
Character Range: 100876–102400

44  Offences
 (1) A person must not refuse or fail to comply with a notice under section 42.
Penalty: Imprisonment for 6 months.
 (1A) However, the person is only required to comply with the notice to the extent that the person is capable of doing so.
Note: The defendant bears an evidential burden in relation to the matter in subsection (1A). See subsection 13.3(3) of the Criminal Code.
 (1B) Subsection (1) does not apply if the person has a reasonable excuse.
Note: The defendant bears an evidential burden in relation to the matter in subsection (1B). See subsection 13.3(3) of the Criminal Code.
 (2) An offence under subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
 (3) A person is not excused from giving information or producing a document pursuant to a notice under section 42 on the ground that the information, or production of the document, may tend to incriminate the person.
 (4) In any criminal proceeding:
 (a) evidence of any information given or document produced pursuant to a notice under section 42; and
 (b) evidence of any information, document or thing obtained as a direct or indirect result of the person having given the information or produced the document;
cannot be used against the person. However, this subsection does not apply to a proceeding for an offence against subsection (1) of this section, or an offence against section 137.1 or 137.2 of the Criminal Code that relates to a notice under section 42 of this Act.