205Non‑compliance with requirement to give evidence

#### 205 Non‑compliance with requirement to give evidence (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.