(1) A person must not, without reasonable excuse, refuse or fail to comply with a requirement of the Commissioner under this Act—
(a) to attend before the Commissioner; or
(b) to be sworn or make an affirmation; or
(c) to give information; or
(d) to answer a question or produce a document.
Penalty: 60 penalty units.
(2) A person must not, without reasonable excuse, wilfully obstruct, hinder or resist the Commissioner or an employee in the office of the Commissioner or a delegate of the Commissioner in—
(a) performing, or attempting to perform, a function or duty under this Act; or
(b) exercising, or attempting to exercise, a power under this Act.
Penalty: 60 penalty units.
(3) A person must not, without reasonable excuse, provide information or make a statement to the Commissioner knowing that it is false or misleading in a material particular.
Penalty: 60 penalty units.