Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) A person commits an offence if—
(a) the auditor-general or an authorised person makes a requirement of the person under section 15 (2) (c); and
(b) the person is informed by the auditor-general or authorised person to the effect that failure to comply with the requirement is an offence; and
(c) the person fails to comply with the requirement.
Maximum penalty: 50 penalty units.
Note The Legislation Act, s 171 deals with client legal privilege.
(2) An offence against this section is a strict liability offence.
(3) In this section:
"authorised person"—see section 15 (5).