48Protection against self-incrimination

48 Protection against self-incrimination

(1) It is a reasonable excuse for a natural person to refuse or fail to give information, produce a document or do any other thing that the person is required to do by or under this Act, if the giving of the information, production of the document or doing of the thing would tend to incriminate the person.

(2) Despite subsection (1), it is not a reasonable excuse for a natural person to refuse or fail to produce a record or other document that the person is required to keep by this Act or the regulations, if the production of the record or other document would tend to incriminate the person.

S. 48(3)
inserted by No. 26/2010 s. 31, amended by No. 27/2022 s. 40(a).

(3) Before requiring a person to produce a document or answer questions under section 43 an authorised officer must—

(a) warn the person that a refusal or failure to comply with the requirement, without reasonable excuse, is an offence; and

(b) inform the person, if a natural person, that the person may refuse or fail to produce documents (other than a document referred to in subsection (2)) or to answer questions if providing the information would tend to incriminate the person.

(4) A notice under section 44 must—

(a) warn the person that a refusal or failure to comply with the notice, without reasonable excuse, is an offence; and

(b) if directed to a natural person, inform the person that the person may refuse or fail to produce documents (other than a document referred to in subsection (2)) or to provide information if producing the document or providing the information would tend to incriminate the person.

S. 48(5) amended by No. 27/2022 s. 40(b).

(5) A person is not liable to be prosecuted for an offence against section 47 if the authorised officer concerned failed to comply with section 39 or subsection (3) or (4).

S. 49 (Heading) amended by No. 27/2022 s. 41(1).

S. 49 amended by No. 27/2022 s. 41(2).