Document ID: chunk:federal_register_of_legislation:C2025C00055:section:65
Version: federal_register_of_legislation:C2025C00055
Segment Type: section
Provision Reference: s 65
Character Range: 444769–445519

65  Failure to attend etc. before Commissioner
 (1) A person shall not:
 (a) refuse or fail to attend before the Commissioner; or
 (b) refuse or fail to be sworn or make an affirmation;
when so required under this Act.
Penalty: Imprisonment for 12 months or 20 penalty units, or both.
 (2) Subsection (1) does not apply if the person has a reasonable excuse.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).
 (3) A person shall not furnish information or make a statement to the Commissioner knowing that it is false or misleading in a material particular.
Penalty for a contravention of this subsection: Imprisonment for 12 months or 20 penalty units, or both.