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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 102T Privilege against self - incrimination

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 102T

Privilege against self - incrimination

  (1)   An individual is not excused from answering a question, or producing a document, under paragraph   102S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.

  (2)   However:

  (a)   the answer given or document produced; and

  (b)   answering the question or producing the document; and

  (c)   any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;

are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section   137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.

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