Taxation Administration Act 1996

A person is not excused from answering a question, providing information or producing an instrument or record, when required to do so under this Act, on the ground that to do so might tend to incriminate the person or make the person liable to a penalty.

However, if the person objects to answering the question, providing the information or producing the instrument or record on that ground, the answer, information, instrument or record is not admissible against the person in any criminal proceedings other than—

proceedings for an offence with respect to false or misleading statements, information or records; or

proceedings for an offence in the nature of perjury.