Superannuation Industry (Supervision) Act 1993

PART 16 - ACTUARIES AND AUDITORS OF SUPERANNUATION ENTITIES  

Division 2 - Obligations of actuaries and auditors  

SECTION 130B   SELF INCRIMINATION  

130B(1)    

An individual is not excused from complying with a requirement under section 129 , 129A , 130 or 130AA to give information on the ground that doing so would tend to incriminate the individual or make the individual liable to a penalty.

130B(2)    
The information given by the individual in compliance with such a requirement is not admissible in evidence against the individual in a criminal proceeding or a proceeding for the imposition of a penalty, other than a proceeding in respect of the falsity of the information, if:

(a)    before giving the information, the individual claims that giving the information might tend to incriminate the individual or make the individual liable to a penalty; and

(b)    giving the information might in fact tend to incriminate the individual or make the individual liable to a penalty.