(1) A person to whom a notice to attend under section 96 is given must not refuse or fail to comply with the notice without reasonable excuse.
Penalty: 300 penalty units, in the case of a body corporate;
60 penalty units, in any other case.
(2) It is a reasonable excuse for an individual to refuse or fail to comply with a notice to attend if—
(a) producing a document or thing specified in the notice would tend to incriminate the individual; or
(b) producing the document or thing would be a breach of legal professional privilege or client legal privilege.
(3) A document or thing produced as a result of a notice to attend is not admissible in evidence against the individual in any criminal proceeding.