Australian Capital Territory Consolidated Acts

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TAXATION ADMINISTRATION ACT 1999 - SECT 88

Failing to comply with requirement of inspector

    (1)     A person must not, without reasonable excuse, fail to comply with a requirement of an authorised officer under this division.

Maximum penalty: 50 penalty units.

    (2)     A person does not commit an offence against this section arising from the entry of an authorised officer onto premises unless it is established that, at the material time, the authorised officer had—

        (a)     identified himself or herself as an authorised officer; and

        (b)     warned the person that a refusal or failure to comply with the requirement constituted an offence.



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