(1) A Commissioner may, by notice in writing, require a person whom the Commissioner believes to be capable of giving information relating to a matter being inquired into by the Commissioner in carrying out his or her functions under this Act, being a matter specified in the notice, to attend before him or her at the time and place specified in the notice and there to answer questions in relation to that matter and to produce to the Commissioner such documents and other records in relation to that matter as are specified in the notice.
(2) A Commissioner may make and retain copies of, or extracts from, any documents or other records produced in pursuance of this section.
(3) A person is not excused from:
(a) answering a question; or
(b) producing any documents or other records;
when required to do so under this section on the ground that the answer to the question, or the production of the records or other documents:
(c) might tend to incriminate the person; or
(d) might make the person liable to a penalty.
(3A) However, the person's answer to any such question is not admissible in evidence against him or her in proceedings, other than proceedings for an offence against paragraph (6)(b) or section 54B.
(4) A person attending before a Commissioner in pursuance of this section has the same protection, and is, in addition to the penalties provided by this section, subject to the same liabilities, as a witness in proceedings in the High Court.
(5) A Commissioner may administer an oath or affirmation to a person required to attend before him or her in pursuance of this section and may examine the person on oath or affirmation.
(6) A person shall not fail:
(a) to attend before a Commissioner;
(b) to be sworn or make an affirmation; or
(c) to answer a question or produce a document or record;
when so required in pursuance of this section.
(7) Subsection (6) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code .