(1) A person is not excused from giving information or a document under a notice given under section 31A, 31AA, 31B or 31BA on the ground that the giving of the information or document would tend to incriminate the person or expose the person to a penalty.
(2) However, in the case of an individual:
(a) the information given; or
(b) the giving of the document; or
(c) any information, document or thing obtained as a direct or indirect consequence of giving the information or document;
is not admissible in evidence in:
(d) criminal proceedings against the individual, except proceedings under, or arising out of, section 31D or 31E; or
(e) proceedings for a pecuniary penalty order against the individual for a contravention of a civil penalty provision.