A New Tax System (Family Assistance) (Administration) Act 1999

PART 6 - PROVISIONS RELATING TO INFORMATION  

Division 1 - Information gathering  

SECTION 159B   Self-incrimination  

159B(1)    
A person is not excused from giving information, or producing a document or records, under this Division on the ground that the information, or production of the document or records, might tend to incriminate the person or expose the person to a penalty.

159B(2)    
However, in the case of an individual:

(a) the information given or document or records produced; and

(b) giving the information or producing the document or records; and

(c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document or records;

are not admissible in evidence against the individual in any criminal proceedings, other than:

(d) proceedings for an offence against subsection 159(1) ; or

(e) proceedings for an offence against section 137.1 or 137.2 of the Criminal Code that relates to this Division; or

(f) proceedings for an offence against Division 145 of the Criminal Code ; or

(g) proceedings for an offence against section 177 that relates:

(i) to this Division; and

(ii) to a contravention of section 172 or subsection 173(1) , 174(1) or 176(3) .