For sections 201 and 202 of the Principal Act substitute —
A person must not, without reasonable excuse, fail to comply with a notice of the Commissioner under section 108(1A) or 114(2).
Penalty: 20 penalty units.
(1) A person must not hinder or obstruct a relevant person who is performing a function under this Act.
Penalty: 20 penalty units.
(2) In this section—
"performing a function" includes exercising a power;
"relevant person" means—
(a) a member of the Board;
(b) the Commissioner;
(c) a member of staff of the Commission.".