202Non‑compliance with requirement to give evidence

202  Non‑compliance with requirement to give evidence  (1) A person required to give evidence or to produce documents at a hearing must not:  (a) fail to attend as required by the notice; or  (b) fail to appear and report from day to day unless excused or released from further attendance.  (1A) A person required to give evidence or to produce documents at a hearing must not:  (a) fail to attend as required by the notice; or  (b) fail to appear and report from day to day unless excused or released from further attendance.  (1B) Subsection (1A) is a civil penalty provision.  (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.  (2AA) 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.  (2AB) Subsection (2AA) is a civil penalty provision.  (2A) Subsections (1), (1A), (2) and (2AA) do not apply if the person has a reasonable excuse. Note: In criminal proceedings, a defendant bears an evidential burden in relation to the matter in subsection (2A) (see subsection 13.3(3) of the Criminal Code).  (2B) A person who wishes to rely on subsection (2A) in proceedings for a civil penalty order bears an evidential burden in relation to that matter.  (3) For the avoidance of doubt, it is declared that it is a reasonable excuse for a person to refuse to answer a question or to produce a document if the answer to the question or the production of the document would tend to incriminate the person.  (4) It is a reasonable excuse for a person to refuse to answer a question or to produce a document 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; and  (c) the information has been used for the purposes of:  (i) a television or radio program; or  (ii) datacasting content.  (5) For the purposes of this section, journalist means a person engaged in the profession or practice of reporting for, photographing, editing, recording or making:  (a) television or radio programs; or  (b) datacasting content; of a news, current affairs, information or documentary character.