CARBON PRICING
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- (B) the document may be interfered with or destroyed unless possession of the document is taken; or
- (C) the document may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of any tax or penalty, or in proceedings by way of an appeal against an assessment; and
- (iii) for the purposes of sub‑paragraph (ii), to require the person to provide the authorised officer with or grant the authorised officer access to any information, code, software or technology required to access the document or data contained in the document, or to retransform, unscramble or decrypt data contained in the document into readable and comprehensive format or text.
(2) A statement made by any person providing information under section 48(1)(g) or 49(2)(b) must—
- (a) be reduced to writing;
- (b) be read over to the person;
- (c) if the person does not understand English, be interpreted for the person in a language that the person understands; and
- (d) after correction, if necessary, be signed by the person.
(3) A person is not obliged under section 48 or 49 to provide (including through the production of a document)—
- (a) any information that the person is under any statutory obligation (other than sections 128, 128A, 129 and 131 of the Evidence Act (Cap. 97)) to observe secrecy; or
- (b) any information subject to legal privilege.
(4) The generality of the term “reasonable excuse” in sections 48(3) and 49(4) is not affected by subsection (3).
(5) Except as provided under subsection (3), it is not a defence to a charge under section 48(3) or 49(4) for a failure to provide any
