Commonwealth Consolidated Acts

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CUSTOMS ACT 1901 - SECT 183P

Offences by witness

  (1)   A person summoned to attend before the Committee as a witness shall not:

  (a)   fail to attend, after payment or tender to him or her of a reasonable sum for his or her expenses of attendance; or

  (b)   refuse to be sworn or to make an affirmation as a witness, or to answer any question when required to do so by a member of the Committee; or

  (c)   refuse or fail to produce a book or document which he or she was required by the summons to produce.

Penalty:   10 penalty units.

  (2)   Paragraphs   (1)(a) and (c) do not apply if the person has reasonable cause for the failure or refusal.



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