(1) An entity is not excused from giving information, or producing a document or a copy of a document, under this Division on the ground that the information or the production of the document or copy might tend to incriminate the entity or expose the entity to a penalty.
(2) However, in the case of an individual:
(a) the information given, or the document or copy produced; or
(b) giving the information or producing the document or copy; or
(c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document or copy;
is not admissible in evidence against the individual in criminal proceedings, or in proceedings for the recovery of a civil penalty, other than:
(d) proceedings for an offence against subsection 70 - 5(4); or
(e) proceedings for an offence against section 137.1 or 137.2 of the Criminal Code (which deal with false or misleading information or documents) that relates to this Act; or
(f) proceedings for an offence against section 149.1 of the Criminal Code (which deals with obstruction of Commonwealth public officials) that relates to this Act.