8DFailure to answer questions when attending before the Commissioner etc.

#### 8D Failure to answer questions when attending before the Commissioner etc. (1) A person who, when attending before the Commissioner or another person pursuant to a taxation law, refuses or fails, when and as required pursuant to a taxation law to do so: (a) to answer a question asked of the person; or (b) to produce a book, paper, record or other document; commits an offence. (1A) An offence under subsection (1) is an offence of strict liability. > Note: For strict liability, see section 6.1 of the Criminal Code. (1B) Subsection (1) does not apply to the extent that the person is not capable of complying with the relevant paragraph. > Note: A defendant bears an evidential burden in relation to the matters in subsection (1B), see subsection 13.3(3) of the Criminal Code. (2) A person who, when attending before the Commissioner or another person pursuant to a taxation law, refuses or fails, when and as required pursuant to a taxation law to do so, either to take an oath or make an affirmation commits an offence.