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