(1)  A person must not fail to answer a question or provide a report or information if so required –

(a) by an assessment order; or

(b) by an interim assessment order; or

(c) by the Secretary under the authority of an assessment order or interim assessment order; or

(d) otherwise under this Act.

Penalty:  Fine not exceeding 20 penalty units or imprisonment for a term not exceeding 6 months, or both.

(2)  Despite subsection (1) , a person is not required to answer a question or provide a report or information if to do so would –

(a) provide information that is privileged on the ground of legal professional privilege; or

(b) incriminate the person of an offence.

(3)  .  .  .  .  .  .  .  .