Failure to attend etc. before Commissioner
(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.