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 section 137.1 or 137.2 of the Criminal Code that relates to this Division. (3) In this clause: > this Division includes regulations made for the purposes of clause 113.