42Self‑incrimination

42 Self‑incrimination

(1) An individual is not excused from giving information or evidence or producing a document under this Part on the ground that the information or evidence or the production of the document might tend to incriminate the individual or expose the individual to a penalty. (2) However:

(a) giving the information or evidence or producing the document; or

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

is not admissible in evidence against the individual in criminal proceedings other than proceedings for an offence against section 8C, 8K or 8N of the Taxation Administration Act 1953, or Division 136 or 137 of the Criminal Code, being an offence that relates to this Part.