114Self‑incrimination

114  Self‑incrimination

 (1) An individual is not excused from submitting a return or giving information under this Division on the ground that the return or information might tend to incriminate the individual or expose the individual to a penalty.

 (2) However:

 (a) submitting the return or giving the information; or

 (b) any information, document or thing obtained as a direct or indirect consequence of submitting the return or giving the information;

is not admissible in evidence against the individual in criminal proceedings other than:

 (c) proceedings for an offence against subclause 112(2) or (4) or 113(4); or

 (d) proceedings for an offence against regulations made for the purposes of clause 113; or

 (e) proceedings for an offence against clause 135 or 136 that relates to this Division.

this Division includes regulations made for the purposes of clause 113.