Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person required to answer a question, to give evidence or to produce documents under this Part must not:
(a) when required to take an oath or make an affirmation, refuse or fail to take the oath or make the affirmation; or
(b) refuse or fail to answer a question that the person is required to answer; or
(c) refuse or fail to produce a document that the person is required to produce.
Penalty: Imprisonment for 12 months.
(2) A person required to answer a question, to give evidence or to produce documents under this Part must not:
(a) when required to take an oath or make an affirmation, refuse or fail to take the oath or make the affirmation; or
(b) refuse or fail to answer a question that the person is required to answer; or
(c) refuse or fail to produce a document that the person is required to produce.
Civil penalty: 100 penalty units.
(3) Subsections (1) and (2) do not apply if the person has a reasonable excuse.
Note: A defendant bears an evidential burden in relation to the matters mentioned in this subsection: see subsection 13.3(3) of the Criminal Code and section 96 of the Regulatory Powers (Standard Provisions) Act 2014 .
(4) Subsections (1) and (2) do not apply to a refusal to answer a question, or a refusal to produce a document, if the answer to the question or the production of the document would tend to incriminate the person.
Note: A defendant bears an evidential burden in relation to the matters mentioned in this subsection: see subsection 13.3(3) of the Criminal Code and section 96 of the Regulatory Powers (Standard Provisions) Act 2014 .
(5) Subsections (1) and (2) do not apply if:
(a) the person is a journalist; and
(b) the answer to the question or the production of the document would tend to disclose the identity of a person who supplied information in confidence to the journalist.