(1) A person appearing as a witness before the Tribunal, or before a person appointed to receive evidence on behalf of the Tribunal, shall not:
(a) refuse or fail to be sworn or to make an affirmation; or
(b) refuse or fail to answer a question which the person is required to answer by a member of the Tribunal or the person appointed to receive evidence on behalf of the Tribunal, as the case may be.
Penalty: Imprisonment for 6 months or 10 penalty units.
(2) 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 (2) (see subsection 13.3(3) of the Criminal Code ).