Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person commits an offence if:
(a) the person is subject to a requirement under section 21; and
(b) the person refuses or fails to comply with the requirement.
Penalty: 10 penalty units.
(2) An offence against subsection (1) is an offence of strict liability.
(3) Subsection (1) does not apply if the person complies with the notice to the extent to which the person is capable of complying with it.
Note: A defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code ).
(4) Subsection (1) does not apply to the extent that the person has a reasonable excuse.
Note: A defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code ).
(5) It is a reasonable excuse for an individual to refuse or fail to answer a question or produce a document on the ground that to do so might tend to incriminate the individual or expose the individual to a penalty.