(1) An authorised officer who enters any premises under section 112(1) may direct a person at the premises to do any of the following—
(a) produce a document or part of a document located at the premises that is in the person's possession or control;
(b) operate equipment to access information from that equipment;
(c) answer any questions put by the authorised officer.
(2) A person must not refuse or fail to comply with a direction under subsection (1) without reasonable excuse.
Penalty: 30 penalty units, in the case of an individual;
120 penalty units, in the case of a body corporate.
(3) Before directing a person to produce a document or part of a document or to answer questions under subsection (1), an authorised officer must—
(a) warn the person that a refusal or failure to comply with the direction, without reasonable excuse, is an offence; and
(b) inform the person that they may refuse or fail to answer any question if answering the question would tend to incriminate them.
(4) A person is not liable to be prosecuted for an offence against subsection (2) if the authorised officer concerned failed to comply with subsection (3) and section 106.