(1) A person must not refuse or fail:
(a) to give information; or
(b) to produce a document;
when so required under section 46PI.
(1A) Subsection (1) does not apply if the person has a reasonable excuse.
Note: A defendant bears an evidential burden in relation to the matter in subsection (1A) (see subsection 13.3(3) of the Criminal Code ).
(2) Subsection 4K(2) of the Crimes Act 1914 does not apply to this section.
(3) It is a reasonable excuse for the purposes of this section for an individual to refuse or fail to answer a question or produce a document on the ground that the answer or the production of the document might tend to incriminate the individual or to expose the individual to a penalty. This subsection does not limit what is a reasonable excuse for the purposes of this section.