(1) A person given an attendance notice must not, without reasonable excuse—(a) fail to attend as required by the notice; or(b) fail to continue to attend as required by the tribunal until excused from further attendance; or(c) fail to produce a document or other thing the person is required to produce by the attendance notice.Penalty—Maximum penalty—100 penalty units.
(2) A person appearing as a witness at a hearing of a proceeding must not—(a) fail to take an oath or make an affirmation when required by the tribunal; or(b) fail, without reasonable excuse, to answer a question the person is required to answer by the tribunal.Penalty—Maximum penalty—100 penalty units.
(3) It is a reasonable excuse for a person to fail to answer a question or to produce a document or other thing if answering the question or producing the document or thing might tend to incriminate the person.