Document ID: chunk:federal_register_of_legislation:C2025C00189:clause:2_221
Version: federal_register_of_legislation:C2025C00189
Segment Type: clause
Provision Reference: sch 2 cl 221
Character Range: 2709880–2710950

221  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.
Note: A pecuniary penalty may be imposed for a contravention of this subsection.
 (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 220—the period as so extended;
and includes (if an application has been made under section 220(1) for an extension of the period for complying with the notice) the period up until the time when the applicant is given notice of the regulator's decision on the application.
 (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.