Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person appearing before the Tribunal to give evidence must not:
(a) refuse or fail to take either an oath or affirmation when required by the Tribunal; or
(b) refuse or fail to answer a question that the person is required to answer by the Tribunal.
(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 ).