26APrivilege against exposure to penalty—disqualification under section 25A or 44

#### 26A Privilege against exposure to penalty—disqualification under section 25A or 44 Proceedings (1) In the case of any proceeding under, or arising out of, this Act, a person is not entitled to refuse or fail to comply with a requirement: (a) to answer a question or give information; or (b) to produce books, accounts or other documents; or (c) to do any other act; on the ground that the answer or information, production of the book or other thing, or doing that other act, as the case may be, might tend to make the person liable to a penalty by way of a disqualification under section 25A or 44. (2) Subsection (1) applies whether or not the person is a defendant in, or a party to, the proceeding or any other proceeding. Statutory requirements (3) A person is not entitled to refuse or fail to comply with a requirement under this Act: (a) to answer a question or give information; or (b) to produce books, accounts or other documents; or (c) to do any other act; on the ground that the answer or information, production of the book or other thing, or doing that other act, as the case may be, might tend to make the person liable to a penalty by way of a disqualification under section 25A or 44. Admissibility (4) Subsection 38F(2) does not apply to a proceeding for the imposition of a penalty by way of a disqualification under section 25A or 44. Other provisions (5) Subsections (1) and (3) of this section have effect despite anything in: (a) clause 5 of Schedule 1; or (b) any other provision of this Act; or (c) the Administrative Review Tribunal Act 2024. Definition (6) In this section: > penalty includes forfeiture.