Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 219TSGF

             (1)  A person commits an offence if:

                     (a)  the Minister requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order; and

                     (b)  the person fails to comply with the request.

Penalty:  10 penalty units.

Note:          This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, document or other things.

             (2)  A request under subsection (1) is not a legislative instrument.

             (3)  The Minister can request a person to assist under subsection (1) if, and only if:

                     (a)  it appears to the Minister that the person is unlikely to have:

                              (i)  contravened the civil penalty provision to which the application relates; or

                             (ii)  committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and

                     (b)  the Minister suspects or believes that the person can give information relevant to the application.

             (4)  The Minister cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.

             (5)  The Federal Court of Australia or the Federal Magistrates Court may order a person to comply with a request under subsection (1) in a specified way. Only the Minister may apply to the court for an order under this subsection .

             (6)  For the purposes of this section, it does not matter whether the application for the civil penalty order has actually been made.