A statement from the International Cricket Council on Tuesday said the spinner is accused of making an offensive remark to India captain Anil Kumble and vice-captain Mahendra Dhoni on the final day on Sunday.

Hosts Australia won the match by 122 runs to equal their own record of 16 consecutive Test victories.

The win was overshadowed by poor umpiring and a ban on India spinner Harbhajan Singh for racially abusing Australia all-rounder Andrew Symonds.

Hogg's alleged offense falls under the same category as Harbhajan's --- 3.3 of the ICC code of conduct --- which refers to players or team officials 'using language or gestures that offends, insults, humiliates, intimidates, threatens, disparages or vilifies another person on the basis of that person's race, religion, gender, colour, descent, or national or ethnic origin'.

The penalty for a Level 3 offence is a ban of between two and four Test matches or between four and eight ODIs, the statement said.