Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 16

Excuses that are not available

             (1)  A person is not excused from giving information, producing a document, or answering a question, under section 15 on the ground that to do so:

                     (a)  would contravene any other law; or

                     (b)  might tend to incriminate the person or otherwise expose the person to a penalty or other liability; or

                     (c)  would disclose material that is protected against disclosure by legal professional privilege or any other duty of confidence; or

                     (d)  would be otherwise contrary to the public interest.

Note:          See section 27 for other provisions about legal professional privilege.

Use/derivative use indemnity

             (2)  However, neither:

                     (a)  the information or answer given or the document produced; nor

                     (b)  any information, document or thing obtained as a direct or indirect consequence of giving the information or answer or producing the document;

is admissible in evidence against the person in proceedings, other than:

                     (c)  proceedings for an offence against subsection 15(6); or

                     (d)  proceedings for an offence against section 137.1 or 137.2 of the Criminal Code (false or misleading information or documents) that relates to this Act; or

                     (e)  proceedings for an offence against section 149.1 of the Criminal Code (obstruction of Commonwealth public officials) that relates to this Act.