Taxation Administration Act 1999

A person is not excused from answering a question, providing information or producing a document, when required to do so under section 71 or section 82, on the ground that to do so might tend to incriminate the person or make the person liable to a penalty.

If the person objects to answering the question, providing the information or producing the document on that ground, the answer, information or document is not admissible against the person in any criminal proceeding other than—

a proceeding for an offence in relation to false or misleading statements, information or records; or

a proceeding for an offence in the nature of perjury.