Queensland Consolidated Acts Queensland Consolidated Acts(1) The commissioner may, by notice in writing, require any person—
(a) to furnish the commissioner with such information as the commissioner requires; or
(b) to attend and give evidence before the commissioner or before any officer of the public service employed in the administration or execution of this Act and authorised by the commissioner in that behalf;
for the purpose of inquiring into or ascertaining his, her or any other person's liability or entitlement under any of the provisions of this Act, and may require the person to produce all books, documents and other papers whatsoever in the person's custody or under the person's control relating thereto.
(2) The commissioner may require the information or evidence to be given on oath or affirmation, orally or in writing, or to be given by statutory declaration and for that purpose the commissioner or the authorised officer referred to in subsection (1)(b) may administer the oath or take the affirmation.
(3) The regulations may prescribe scales of expenses to be allowed to persons required under this section to attend.
(4) Any person who fails to comply with any requirement of the commissioner made of the person under this section commits an offence against this Act.
Maximum penalty—400 penalty units.
(5) It is a defence to a charge of an offence defined in subsection (4) that consists in a failure to furnish information if the defendant proves to the satisfaction of the court that the defendant did not have knowledge of, and could not with reasonable diligence have ascertained or obtained, the information.
(6) A person is not excused from furnishing any information or producing any book, document or other paper if required to do so under subsection (1) on the ground that the information, or any information in the book, document or paper, might tend to incriminate the person or make the person liable to a penalty or forfeiture; but the information or contents of the book, document or paper shall not be admissible in proceedings under this Act against that person, other than proceedings for the recovery of any fee under section 24, 27 or 44 or an appeal under section 32.