Customs Act 1901
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Hide history noteThe Committee may examine on oath a person appearing as a witness before the Committee, whether the witness has been summoned or appears without being summoned, and for that purpose a member of the Committee may administer an oath to a witness.
183N(2) [Witness conscientiously objects]Where a witness conscientiously objects to take an oath, the witness may make an affirmation that he or she conscientiously objects to take an oath and that he or she will state the truth, the whole truth and nothing but the truth to all questions that are asked of him or her.
An affirmation so made is of the same force and effect, and entails the same liabilities, as an oath.
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