Section 176

without reasonable excuse, fails to produce for inspection any machinery, equipment, record or thing in the possession or under the control of the person when required to do so by an inspector or a police officer in the performance of his or her functions under this Act; or

without reasonable excuse, fails to attend before an inspector or a police officer and answer questions or supply information when required to do so by the inspector or police officer in the performance of his or her functions under this Act,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years or to both.

the document was not in the person’s possession or under the person’s control; and

it was not reasonably practicable for the person to comply with the requirement.

to provide information;

to provide an explanation of a document; or

to state where a document is to be found,it is a defence for the person to prove that the person had a reasonable excuse for failing to comply with the requirement.