50Self‑incrimination etc.

50 Self‑incrimination etc.

(1) An individual is not excused from giving a return or notice under the rules, or giving information or producing a document under section 26, on the ground that giving the return or notice, or giving the information or producing the document, might tend to incriminate the individual in relation to an offence.

Note: A body corporate is not entitled to claim the privilege against self‑incrimination.

(2) However: (a) the return, notice or information given or document produced; and (b) the giving of the return, notice or information or the production of the document; and (c) any information, document or thing obtained as a direct or indirect consequence of the giving of the return, notice or information or the production of the document; are not admissible in evidence against the individual in criminal proceedings, other than: (d) proceedings for an offence against section 17 or 26; or (e) proceedings for an offence against section 137.1 or 137.2 of the Criminal Code that relates to this Act or the rules. (3) If, at general law, an individual would otherwise be able to claim the privilege against self‑exposure to a penalty (other than a penalty for an offence) in relation to: (a) giving a return or notice under the rules; or (b) giving information or producing a document under section 26; the individual is not excused from giving the return or notice, or giving the information or producing the document, on that ground.

Note: A body corporate is not entitled to claim the privilege against self‑exposure to a penalty.