Customs Act 1901

PART XI - AGENTS AND CUSTOMS BROKERS  

SECTION 183P   OFFENCES BY WITNESS  

183P(1)   [Summons]  

A person summoned to attend before the Committee as a witness shall not -


(a) fail to attend, after payment or tender to him or her of a reasonable sum for his or her expenses of attendance; or


(b) refuse to be sworn or to make an affirmation as a witness, or to answer any question when required to do so by a member of the Committee; or


(c) refuse or fail to produce a book or document which he or she was required by the summons to produce.

Penalty: 10 penalty units.

183P(2)   [Reasonable cause for failure]  

Paragraphs (1)(a) and (c) do not apply if the person has reasonable cause for the failure or refusal.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.