89YSelf-incriminatory information

89Y Self-incriminatory information (1) A person required to give information in connection with an audit under this Division must do so whether or not the information might tend to incriminate the person or make the person liable to a penalty. (2) If the giving of information might tend to incriminate a person or make the person liable to a penalty, the fact of giving the information (as distinct from the contents of the information) is not admissible in evidence against the person in proceedings for an offence or for the imposition of a penalty (other than proceedings in respect of giving misleading information).