Retirement Savings Accounts Act 1997

PART 10 - MONITORING AND INVESTIGATION  

Division 6 - Offences  

SECTION 117   SELF-INCRIMINATION  

117(1)   Self-incrimination not a reasonable excuse.  

For the purposes of this Part, it is not a reasonable excuse for an individual to refuse or fail:

(a) to give information; or

(b) to sign a record; or

(c) to produce a book;

in accordance with a requirement made of the individual, that the information, signing the record or production of the book, as the case may be, might tend to incriminate the individual or make the individual liable to a penalty.

117(2)   Self-incrimination as grounds for inadmissibility.  

Subsection (3) applies if:

(a) before:

(i) making an oral statement giving information; or

(ii) signing a record; or

(iii) producing a book;

as required under this Part, an individual claims that the making of the statement, signing the record, or production of the book, as the case may be, might tend to incriminate the individual or make the individual liable to a penalty; and

(b) the making of the statement, signing the record, or production of the book, as the case may be, might in fact tend to incriminate the individual or make the individual liable to a penalty.

117(3)   Inadmissibility of statements etc.  

Subject to subsection (4), none of the following:

(a) the making of the statement;

(b) the fact that the individual has signed the record or produced the book, as the case may be;

(c) in the case of the making of a statement or the signing of a record - any information, document or other thing obtained as a direct or indirect consequence of the individual making the statement or signing the record, as the case may be;

is admissible in evidence against the individual in a criminal proceeding or a proceeding for the imposition of a penalty.

117(4)   Exceptions.  

Subsection (3) does not apply to admissibility in proceedings in respect of:

(a) in the case of the making of a statement - the falsity of the statement; or

(b) in the case of the signing of a record - the falsity of any statement contained in the record.

117(5)    

This section does not apply to a person who is a contributing employer if the requirement mentioned in subsection (1) relates to the obligations of the contributing employer under Part 4A .