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s 53

Incriminating information or documents

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Part 6Collection and use of information

53 Incriminating information or documents

An individual is not excused from complying with a requirement under section 51 on the ground that the giving of information or a document might incriminate the individual or render the individual liable to a penalty, but neither —

(a)

information given by the individual that was given to comply with the requirement; nor

(b)

the fact that a document given by the individual to comply with the requirement was given,

is admissible in evidence in any civil or criminal proceedings against the individual other than proceedings for an offence against section 52(2).

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