Document ID: chunk:federal_register_of_legislation:C2014C00735:section:24
Version: federal_register_of_legislation:C2014C00735
Segment Type: section
Provision Reference: s 24
Character Range: 23929–24584

24  Offence for failure to answer questions, produce books etc.
 (1) A person commits an offence if the person refuses or fails to comply with a requirement under paragraph 12(1)(e).
Penalty: 6 months imprisonment.
 (2) Subsection (1) does not apply if the person has a reasonable excuse.
Note: The defendant bears an evidential burden in relation to the matter in subsection (2)—see subsection 13.3(3) of the Criminal Code.
 (3) It is a reasonable excuse for a person to refuse or fail to answer a question or produce a book, record or document if answering the question, or producing the book, record or document, would tend to incriminate the person.