21ENotices—self‑incrimination etc.

#### 21E Notices—self‑incrimination etc. (1) A person is not excused from producing a document or thing, when served with a notice to do so under section 21A, on the ground that doing so would tend to incriminate the person or expose the person to a penalty. (2) If the person is an individual, the document or thing produced is not admissible in evidence against the person in: (a) a criminal proceeding; or (b) a proceeding for the imposition or recovery of a penalty; or (c) a confiscation proceeding. (3) Subsection (2) does not affect whether the document or thing is admissible in evidence against the person in: (a) a confiscation proceeding, if the document or thing was produced at a time when the proceeding had not commenced and is not imminent; or (b) a proceeding about: (i) in the case of an answer—the falsity of the answer; or (ii) in the case of the production of a document—the falsity of any statement contained in the document. > Note: For paragraph (a), the court may order otherwise (see subsection 25H(4)). (4) Subsection (3) does not, by implication, affect the admissibility or relevance of the document or thing for any other purpose.