126LPrivilege against exposure to penalty—disqualification under section 126A, 126H, 130D or 130EA

#### 126L Privilege against exposure to penalty—disqualification under section 126A, 126H, 130D or 130EA 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; or (c) to do any other act; on the ground that the answer or information, production of the books, 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 126A, 126H or 130D or tend to make a firm or company liable to disqualification under section 130EA. (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; or (c) to do any other act; on the ground that the answer or information, production of the books, 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 126A, 126H or 130D or tend to make a firm or company liable to disqualification under section 130EA. Admissibility (4) Subsections 130B(2), 287(3), 290(2) and 336F(2) do not apply to a proceeding for the imposition of a penalty by way of a disqualification under section 126A, 126H or 130D or a proceeding under section 130EA. Other provisions (5) Subsections (1) and (3) of this section have effect despite anything in: (a) section 199; or (b) any other provision of this Act; or (c) the Administrative Review Tribunal Act 2024. Definition (6) In this section: > penalty includes forfeiture.