Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1 ) A person commits an offence if the person refuse s or fail s to comply with a requirement under paragraph 12 ( 1)( e ).
Penalty: 6 months imprisonment.
(2) Subsection ( 1) does not apply if the person has a reasonable excuse.
Note: The defendant bears an evidential burden in relation to the matter in subsection ( 2) -- see subsection 13.3(3) of the Criminal Code .
(3) It is a reasonable excuse for a person to refuse or fail to answer a question or produce a book, record or document if answering the question, or producing the book, record or document, would tend to incriminate the person.