Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person shall not refuse or fail:
(a) to be sworn or make an affirmation; or
(b) to give information or produce a document;
when so required under this Act.
(2) A person commits an offence if:
(a) the person has been served with a notice under subsection 21(5); and
(b) the person:
(i) refuses or fails to comply with the notice; or
(ii) when attending before a member in compliance with the notice, refuses or fails to answer a question that is required by the member to be answered.
(2A) Subsections (1) and (2) do not apply if the person has a reasonable excuse.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2A) (see subsection 13.3(3) of the Criminal Code ).
(3) Without limiting the generality of the expression reasonable excuse in this section, it is hereby declared for the avoidance of doubt that it is a reasonable excuse for a person to refuse or fail to furnish information, produce a document or answer a question when required to do so under this Act, that the information, the production of the document or the answer to a question might tend to incriminate that person.