Document ID: chunk:federal_register_of_legislation:C2025C00155:section:214b:p2
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 214B (pt 2/2)
Character Range: 1403394–1404493

her of any such accounts, books, documents or other records is not admissible in evidence against him or her in proceedings other than proceedings for an offence against this section or proceedings in respect of the falsity of any such answer.
 (7) An authorized officer may examine, on oath or affirmation, a person attending before him or her in pursuance of subsection (4) and, for that purpose, may administer an oath or affirmation to that person.
 (8) The oath or affirmation to be made by a person for the purposes of subsection (7) is an oath or affirmation that the answers he or she will give to questions asked of him or her will be true.
 (9) A person shall not refuse or fail:
 (a) to attend before an authorized officer; or
 (b) to make an oath or an affirmation; or
 (c) to answer a question or produce an account, book, document or other record;
when so required in pursuance of this section.
Penalty: 10 penalty units.
 (10) Subsection (9) does not apply if the person has a reasonable excuse.

Subdivision JA—Powers to monitor and audit—Australia‑United States Free Trade Agreement