Section 183P of the Customs Act 1901 (Cth) deals with Offences by Witness and is extracted below.
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183P Offences by witness
(1) 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.
(2) Paragraphs (1)(a) and (c) do not apply if the person has reasonable cause for the failure or refusal.