Self‑incrimination
22D Self‑incrimination
An individual is not excused from complying with a requirement under section 21 on the ground that to do so might incriminate the individual or render the individual liable to a penalty, but —
a statement or return sent or given by the individual that was made or brought into existence to comply with the requirement; or
the fact that a book, document, or record produced or sent by the individual to comply with the requirement was produced or sent,
is not admissible in evidence in any civil or criminal proceedings against the individual other than proceedings for perjury or for an offence against this Act arising out of the false or misleading nature of the information given.
[Section 22D inserted: No. 13 of 2000 s. 74.]
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