Provisions relating to requirement to provide information
94F Provisions relating to requirement to provide information
A person is not guilty of an offence of failing to comply with an information notice unless the person was warned on that occasion that a failure to comply is an offence.
A person is not excused from the requirement under an information notice to provide information on the ground that the information might incriminate the person or make the person liable to a penalty.
However, any information provided by a natural person in compliance with an information notice is not admissible in evidence against the person in criminal proceedings (except proceedings for an offence under this Part) if—
the person objected at the time to doing so on the ground that it might incriminate the person, or
the person was not warned on that occasion that the person may object to providing the information on the ground that it might incriminate the person.
This Act’s bill:Explanatory memorandumSecond reading speech
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