According to VIC Law for the charge of Obstruction of Commissioner or an authorised officer,

Taxation Administration Act 1997 - SECT 88

Obstruction of Commissioner or an authorised officer

88. Obstruction of Commissioner or an authorised officer

(1) A person must not-

(a) prevent the Commissioner or an authorised officer from exercising a function under this Division; or

(b) hinder or obstruct the Commissioner or an authorised officer in the
exercise of that function; or

(c) without reasonable excuse, refuse or fail to comply with a requirement made or to answer a question of an authorised officer asked in accordance with section 81(1) or 86.

Penalty: 500 penalty units in the case of a body corporate; 100 penalty units in any other case.

(2) A person is not guilty of an offence under this section arising from the entry of an authorised officer onto premises unless the court hearing the charge is satisfied that, at the material time, the authorised officer-

(a) identified himself or herself as an authorised officer; and

(b) warned the person that a failure or refusal to comply with the requirement may constitute an offence.

According to VIC Law for the charge of Obstruction of Commissioner or an authorised officer,

500 penalty units for a corporation

100 penalty units in any other case

1. The accused prevented, hindered or obstructed the Commissioner of Taxation or his or her authorised officer, or, without reasonable excuse refused or failed to comply with a requirement to provide information upon request.

2. The Commissioner or his or her authorised officer was exercising a legitimate investigatory power.

3. Any authorised officer identified themselves as such and warned the accused that their refusal or failure to comply with the requirement may be an offence.

Factual dispute

Reasonable dispute for not providing requested information

Magistrates Court