Self-incrimination not a reasonable excuse for failure to comply with particular information or lodgement requirement
124 Self-incrimination not a reasonable excuse for failure to comply with particular information or lodgement requirement
This section applies if, under a tax law, a person is required by written notice given to the person to—
give information or a document to the commissioner or an investigator; or
lodge a document.
It is not a reasonable excuse for the person to fail to comply with the requirement because complying with the requirement might tend to incriminate the person.
However, evidence of, or evidence directly or indirectly derived from, information or a document given or lodged in compliance with the requirement, by the person that might tend to incriminate the person is not admissible in evidence against the person in a criminal proceeding, other than a proceeding in which the falsity or misleading nature of the information or document is relevant.
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