Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person attending an * examination to answer questions or produce documents must not:
(a) refuse or fail to be sworn or to make an affirmation; or
(b) refuse or fail to answer a question that the * approved examiner requires the person to answer; or
(c) refuse or fail to produce at the examination a document specified in the * examination notice that required the person's attendance; or
(d) leave the examination before being excused by the approved examiner.
Penalty: Imprisonment for 5 years or 300 penalty units, or both.
(2) Paragraph (1)(c) does not apply if the person complied with the notice in relation to production of the document to the extent that it was practicable to do so.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2): see subsection 13.3(3) of the Criminal Code .