Commentary on Provisions Part 5 – Enforcement of the levy and penalties Chapter 3 – Penalties Section 56 – Penalties for failure to comply or obstruction
95.A person who fails to comply with an information notice issued under section 30 or 31 or who obstructs an authorised officer in the course of an inspection is liable to a penalty as determined by a relevant local authority (subsections (1) and (2)). The penalty under this section also applies to a person who conceals, destroys or disposes of a document in breach of sections 60 or 61 (subsection (3)).