Retirement Savings Accounts Act 1997

PART 6 - RECORDS, AUDITS AND AUDITORS  

SECTION 66B   SELF INCRIMINATION  

66B(1)   [Self incrimination no excuse]  

An individual is not excused from complying with a requirement under section 66 to give information on the ground that doing so would tend to incriminate the individual or make the individual liable to a penalty.

66B(2)   [Admissibility as evidence]  

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.