Commonwealth Consolidated Acts(1) An individual is not excused from giving information or evidence or producing a document under this Part on the ground that the information or evidence or the production of the document might tend to incriminate the individual or expose the individual to a penalty.
(2) However:
(a) giving the information or evidence or producing the document; or
(b) any information, document or thing obtained as a direct or indirect consequence of giving the information or evidence or producing the document;
is not admissible in evidence against the individual in criminal proceedings other than proceedings for an offence against section 8C, 8K or 8N of the Taxation Administration Act 1953 , or Division 136 or 137 of the Criminal Code , being an offence that relates to this Part.
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