36OProtection against self-incrimination

36O Protection against self-incrimination

(1) It is a reasonable excuse for a natural person to refuse or fail to give information or do any other thing that the person is required to do by or under this Part, if the giving of the information or the doing of that other thing would tend to incriminate the person.

(2) Despite subsection (1), it is not a reasonable excuse for a natural person to refuse or fail to produce a document that the person is required to produce by or under this Part, if the production of the document would tend to incriminate the person.

(3) If—

(a) before producing a document that the person is required to produce by or under this Part, the person claims that the document would tend to incriminate the person; and

(b) the document would in fact tend to incriminate the person—

the document is not admissible in evidence against the person in a criminal proceeding other than a proceeding in respect of an offence against this Act or the regulations.

S. 36P inserted by No. 43/2000 s. 15.