South Australian Consolidated Acts

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GIFT DUTY ACT 1968 - SECT 44

44—Refusal to give evidence

Any person who refuses or neglects—

            (a)         duly to attend before the Commissioner or an officer authorised by him in that behalf when required by the Commissioner; or

            (b)         to answer any question put to him by the Commissioner or any such officer; or

            (c)         to produce any book or paper required of him by the Commissioner or any such officer,

shall, unless just cause or excuse for the refusal or neglect is shown by him, be guilty of an offence and be liable to a penalty not exceeding five hundred dollars.



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