Self‑incrimination
151BUF Self‑incrimination
An individual is not excused from giving a report under the record‑keeping rules, or from making a report or extracts available under this Division, on the ground that the report or extracts might tend to incriminate the individual or expose the individual to a penalty.
However:
giving the report or making the report or extracts available; or
any information, document or thing obtained as a direct or indirect consequence of giving the report or making the report or extracts available;
is not admissible in evidence against the individual in:
criminal proceedings other than proceedings under, or arising out of, section 151BV; or
proceedings under section 151BY for recovery of a pecuniary penalty in relation to a contravention of a disclosure direction.
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