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Taxation Administration Act 1999
87Self-incrimination
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87 Self-incrimination
(1) A person is not excused from answering a question, providing
information or producing a document, when required to do so under
section 71 or section 82, on the ground that to do so might tend to
incriminate the person or make the person liable to a penalty.
(2) If the person objects to answering the question, providing the
information or producing the document on that ground, the answer,
information or document is not admissible against the person in any
criminal proceeding other than—
(a) a proceeding for an offence in relation to false or misleading
statements, information or records; or
(b) a proceeding for an offence in the nature of perjury.