Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person commits an offence if:
(a) the person appears as a witness before the Tribunal for the purposes of a proceeding under this Part; and
(b) the person has been required under section 427 either to take an oath or to make an affirmation; and
(c) the person fails to comply with the requirement.
Penalty: Imprisonment for 12 months or 60 penalty units, or both.
(2) A person commits an offence if:
(a) the person appears as a witness before the Tribunal for the purposes of a proceeding under this Part; and
(b) the Tribunal has required the person to answer a question for the purposes of the proceeding; and
(c) the person fails to answer the question.
Penalty: Imprisonment for 12 months or 60 penalty units, or both.
(3) Subsection (2) does not apply if answering the question might tend to incriminate the person.
Note: A defendant bears an evidential burden in relation to the matter
in subsection (3) (see subsection 13.3(3) of the Criminal Code).