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.
Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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