Section 106J of the Customs Act 1901 (Cth) deals with Failing to Answer Officers Questions and is extracted below.
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106J Officers may question operators about departing persons
If a ship or aircraft is due to depart or is departing Australia, or has already departed Australia, an officer may require the operator of the ship or aircraft:
(a) to answer questions about the persons who are expected to be on board, or who are or were on board, the ship or aircraft; or
(b) to produce documents relating to those persons.
Note: Failing to answer a question or produce a document when required to do so by an officer may be an offence (see sections 243SA and 243SB).