Document ID: chunk:federal_register_of_legislation:C2016C00871:section:46s
Version: federal_register_of_legislation:C2016C00871
Segment Type: section
Provision Reference: s 46S
Character Range: 31260–33179

46S  Record‑keeping and returns etc.
 (1) The regulations may make provision for and in relation to requiring a person:
 (a) to keep and retain records, where the records are relevant to ascertaining the person's liability to make contributions required to be paid because of this Part; and
 (b) to give information and returns to the Authority, where the information or returns are relevant to ascertaining a person's liability to make contributions required to be paid because of this Part; and
 (c) to:
 (i) produce documents to the Authority; or
 (ii) make copies of documents and give the copies to the Authority;
  where the documents are relevant to ascertaining a person's liability to make contributions required to be paid because of this Part.
 (2) The regulations may provide that information or returns given to the Authority in accordance with a requirement covered by paragraph (1)(b) must be verified by statutory declaration.
 (3) A person is entitled to be paid by the Authority reasonable compensation for making copies in the course of complying with a requirement covered by subparagraph (1)(c)(ii).
 (4) A person is not excused from giving information or a return or producing a document or a copy of a document under regulations made for the purposes of this Division on the ground that the information or return or the production of the document or copy might tend to incriminate the person or expose the person to a penalty. However:
 (a) giving the information or return or producing the document or copy; or
 (b) any information, return, document or thing obtained as a direct or indirect consequence of giving the information or return or producing the document or copy;
is not admissible in evidence against the person in:
 (c) criminal proceedings other than proceedings under, or arising out of, section 46R or 46S; or
 (d) proceedings for recovery of an amount of late payment penalty.