175Compliance with requirement to provide information

175 Compliance with requirement to provide information (1) This section applies in relation to: (a) a requirement to provide information under section 163; or (b) a direction to provide information under section 172(1). (2) It is not an excuse for a person to refuse or fail to provide the information in response to the requirement or direction on the ground that to do so might tend to incriminate the person or make the person liable to a penalty. (3) Information provided by an individual in response to a requirement or direction that might tend to incriminate the individual or make the individual liable to a penalty is not admissible in evidence against the individual in a proceeding for an offence or the imposition of a penalty. (4) Subsection (3) does not prevent the use of information provided by an individual in response to a requirement or direction to locate or identify further evidence that may be used in evidence against the individual in a proceeding for an offence or the imposition of a penalty. (5) Subsection (3) does not apply to a proceeding in relation to the provision of false or misleading information or documents.