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Taxation Administration Act 2007
100Self-incrimination
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100 Self-incrimination (1) A person is not excused from answering a question, providing information or producing relevant material, when required to do so under this Part, on the ground that to do so might tend to incriminate the person or make the person liable to a penalty. (2) However, the answer, information or material is not admissible against the person in criminal proceedings other than: (a) proceedings for an offence under a taxation law; or (b) proceedings for an offence in the nature of perjury.
Taxation Administration Act 2007 51