Privileges against self-incrimination and exposure to civil penalty
25 Privileges against self-incrimination and exposure to civil penalty
This section applies if a person is required by a notice under section 22 to provide information or produce a document or other thing.
This section also applies if—
a person is attending before an interviewer in accordance with a requirement under section 23; and
the interviewer requires the person to answer a question.
The person cannot rely on the common law privileges against self‑incrimination and exposure to the imposition of a civil penalty to refuse to provide the information, produce the document or other thing or answer the question.
Note The Legislation Act, s 171 deals with client legal privilege.
However, any information, document or other thing obtained, directly or indirectly, because of providing the information, the producing of the document or other thing, or the answering of the question is not admissible in evidence against the person in a civil or criminal proceeding, other than a proceeding for—
an offence under section 22 or section 23; or
any other offence in relation to the falsity of the information, document, other thing or answer.
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