Certain documents sent to or by Commissioner not admissible
23A Certain documents sent to or by Commissioner not admissible
Any document that is sent to the Commissioner, the Deputy Commissioner or a member of the Commissioner’s staff or by the Commissioner, the Deputy Commissioner or a member of the Commissioner’s staff in the course of, or for the purposes of, an investigation under this Act and was prepared specifically for the purposes of the investigation shall be privileged and be not admissible in evidence in any proceedings other than proceedings for perjury or any offence under the Royal Commissions Act 1968 or under this Act alleged to have been committed in any proceedings upon such an investigation.
Subsection (1) does not apply to a document sent to the Commissioner, the Deputy Commissioner or a member of the Commissioner’s staff or by the Commissioner, the Deputy Commissioner or a member of the Commissioner’s staff in the course of, or for the purposes of —
an investigation by the head of a relevant entity under section 19W(1); or
an investigation by the Commissioner under section 19ZB(1)(a).
[Section 23A inserted: No. 73 of 1976 s. 8; amended: No. 74 of 2003 s. 91(16); No. 25 of 2022 s. 16.]
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