Privilege against exposure to penalty—disqualification under section 126A, 126H, 130D or 130EA
126L Privilege against exposure to penalty—disqualification under section 126A, 126H, 130D or 130EA
Proceedings
In the case of any proceeding under, or arising out of, this Act, a person is not entitled to refuse or fail to comply with a requirement:
to answer a question or give information; or
to produce books; or
to do any other act;
on the ground that the answer or information, production of the books, or doing that other act, as the case may be, might tend to make the person liable to a penalty by way of a disqualification under section 126A, 126H or 130D or tend to make a firm or company liable to disqualification under section 130EA.
Subsection (1) applies whether or not the person is a defendant in, or a party to, the proceeding or any other proceeding.
Statutory requirements
A person is not entitled to refuse or fail to comply with a requirement under this Act:
to answer a question or give information; or
to produce books; or
to do any other act;
on the ground that the answer or information, production of the books, or doing that other act, as the case may be, might tend to make the person liable to a penalty by way of a disqualification under section 126A, 126H or 130D or tend to make a firm or company liable to disqualification under section 130EA.
Admissibility
Subsections 130B(2), 287(3), 290(2) and 336F(2) do not apply to a proceeding for the imposition of a penalty by way of a disqualification under section 126A, 126H or 130D or a proceeding under section 130EA.
Other provisions
Subsections (1) and (3) of this section have effect despite anything in:
section 199; or
any other provision of this Act; or
the Administrative Review Tribunal Act 2024.
Definition
In this section:
penalty includes forfeiture.
This Act’s bill:Second reading speech
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