sec.120Requirement to answer question or give information

### sec.120 Requirement to answer question or give information It is a reasonable excuse for an individual to fail to answer a question or give information or a document, as directed by an inspector under this division, on the basis that complying with the direction might tend to incriminate the individual or make the individual liable to a penalty. This section refers only to an individual on the basis that the privilege to which the section refers applies only to individuals. However, it is not a reasonable excuse for an individual to fail to give a required document, as directed by an inspector under this division, on the basis that complying with the direction might tend to incriminate the individual or make the individual liable to a penalty. This section refers only to an individual on the basis that the privilege to which the section refers applies only to individuals. Subsections (4) and (5) apply in relation to any of the following ( primary evidence )— any required document for an individual produced or given by an individual to an inspector under this part in response to a direction given by an inspector under this part; the fact of the production or giving as mentioned in paragraph (a) . The following is not admissible in evidence against an individual in any civil or criminal proceeding— primary evidence; any document, information or other thing obtained as a direct or indirect result of primary evidence ( derived evidence ). Subsection (4) does not prevent primary evidence or derived evidence being admitted in evidence in criminal proceedings about the falsity or misleading nature of the primary evidence. In this section— inspector includes an authorised person acting under the direction of an inspector. required document , for an individual, means a document that has been issued to the person, or that the individual is required to keep, under this Act. (sec.120-ssec.1) It is a reasonable excuse for an individual to fail to answer a question or give information or a document, as directed by an inspector under this division, on the basis that complying with the direction might tend to incriminate the individual or make the individual liable to a penalty. This section refers only to an individual on the basis that the privilege to which the section refers applies only to individuals. (sec.120-ssec.2) However, it is not a reasonable excuse for an individual to fail to give a required document, as directed by an inspector under this division, on the basis that complying with the direction might tend to incriminate the individual or make the individual liable to a penalty. This section refers only to an individual on the basis that the privilege to which the section refers applies only to individuals. (sec.120-ssec.3) Subsections (4) and (5) apply in relation to any of the following ( primary evidence )— any required document for an individual produced or given by an individual to an inspector under this part in response to a direction given by an inspector under this part; the fact of the production or giving as mentioned in paragraph (a) . (sec.120-ssec.4) The following is not admissible in evidence against an individual in any civil or criminal proceeding— primary evidence; any document, information or other thing obtained as a direct or indirect result of primary evidence ( derived evidence ). (sec.120-ssec.5) Subsection (4) does not prevent primary evidence or derived evidence being admitted in evidence in criminal proceedings about the falsity or misleading nature of the primary evidence. (sec.120-ssec.6) In this section— inspector includes an authorised person acting under the direction of an inspector. required document , for an individual, means a document that has been issued to the person, or that the individual is required to keep, under this Act. - (a) any required document for an individual produced or given by an individual to an inspector under this part in response to a direction given by an inspector under this part; - (b) the fact of the production or giving as mentioned in paragraph (a) . - (a) primary evidence; - (b) any document, information or other thing obtained as a direct or indirect result of primary evidence ( derived evidence ).