South Australian Consolidated Acts South Australian Consolidated Acts (1) A person is not
excused from making a statement providing an explanation as to any matter
relating to the compilation of any books or as to any matter to which any
books relate pursuant to a requirement made of him or her in accordance with
this Division on the ground that the statement might tend to incriminate him
or her but, where the person claims before making a statement that the
statement might tend to incriminate him or her, the statement is not
admissible in evidence against him or her in criminal proceedings other than
proceedings under section 14.
(2) Subject to
subsection (1), a statement made by a person in compliance with a
requirement made under this Division may be used in evidence in any criminal
or civil proceedings against that person.