Self-incrimination
41K Self-incrimination
It is not an excuse for a person to refuse or fail to provide or produce any information, document, record, device or other thing in compliance with a direction under this Division on the ground that to do so might tend to incriminate the person or make the person liable to a penalty.
If compliance by a natural person with a direction under this Division to provide or produce any information, document, record, device or other thing might tend to incriminate the person or make the person liable to a penalty, then—
in the case of a person who is directed to produce any document, record, device or other thing—the fact of production (as distinct from the contents of the document, record, device or other thing);
or
in any other case—the information provided in compliance with the direction, is not admissible in evidence against the person in proceedings for an offence or for the imposition of a penalty (other than proceedings in respect of the making of a false or misleading statement).
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