Taxation Administration Act 2001
sec.125Use in legal proceedings of document or information obtained under a recognised law
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sec.125 Use in legal proceedings of document or information obtained under a recognised law
This section applies if, under a recognised law— a person is required to give information or a document in relation to a matter under a tax law; and the information or document given in compliance with the requirement might tend to incriminate the person. Evidence of, or evidence directly or indirectly derived from, the information or document that might tend to incriminate the person is not admissible in evidence against the person in a criminal proceeding, other than a proceeding in which the falsity or misleading nature of the information or document is relevant. (sec.125-ssec.1) This section applies if, under a recognised law— a person is required to give information or a document in relation to a matter under a tax law; and the information or document given in compliance with the requirement might tend to incriminate the person. (sec.125-ssec.2) Evidence of, or evidence directly or indirectly derived from, the information or document that might tend to incriminate the person is not admissible in evidence against the person in a criminal proceeding, other than a proceeding in which the falsity or misleading nature of the information or document is relevant.
- (a) a person is required to give information or a document in relation to a matter under a tax law; and
- (b) the information or document given in compliance with the requirement might tend to incriminate the person.