Offences by witnesses reg-5.09 โ€” as in force on 2026-06-01 โ€” F2026C00497 ยท Compilation No. 287 โ€” https://www.legislation.gov.au/F2026C00497/latest/text 5.09 Offences by witnesses (1) A person summoned to attend before a Commissioner as a witness must not: (a) fail to attend, after payment or tender to the person of a reasonable sum for expenses of attendance; or (b) refuse to be sworn or to make an affirmation as a witness; or (c) refuse to answer any question when required to do so by the Commissioner; or (d) refuse or fail to produce a book or document which the person was required by the summons to produce. Penalty: 10 penalty units. (2) Paragraphs (1)(a) and (d) do not apply if the person has a reasonable excuse. Note: A defendant bears an evidential burden in relation to the matter in subregulation (2) (see subsection 13.3(3) of the Criminal Code). (3) Strict liability applies to paragraph (1)(a).