Tax Agent Services Act 2009
A person is not excused from:
(a) giving information or evidence; or
(b) producing a document or thing;
under section 60-100 or 60-105 on the ground that doing so might tend to incriminate the person or expose the person to a penalty.
60-115(2)
However, in the case of an individual:
(a) the information or evidence given or the document or thing produced; and
(b) the giving of the information or evidence or the producing of the document or thing; and
(c) any information, document or thing obtained as a direct or indirect consequence of giving the information or evidence, or producing the document or thing;
are not admissible in evidence against the individual in proceedings, other than proceedings for an offence against:
(d) section 8C or 8D of the Taxation Administration Act 1953 in relation to the information or evidence given, or document or thing produced, under this Act; or
(e) section 137.1 or 137.2 of the Criminal Code (which deals with false or misleading information or documents) in relation to the information or evidence given, or document produced, under this Act; or
(f) section 149.1 of the Criminal Code (which deals with obstruction of Commonwealth public officials) that relates to this Act.
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