Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 159B

  (1)   A person is not excused from giving information, or producing a document or records, under this Division on the ground that the information, or production of the document or records, might tend to incriminate the person or expose the person to a penalty.

  (2)   However, in the case of an individual:

  (a)   the information given or document or records produced; and

  (b)   giving the information or producing the document or records; and

  (c)   any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document or records;

are not admissible in evidence against the individual in any criminal proceedings, other than:

  (d)   proceedings for an offence against subsection   159(1); or

  (e)   proceedings for an offence against section   137.1 or 137.2 of the Criminal Code that relates to this Division; or

  (f)   proceedings for an offence against Division   145 of the Criminal Code ; or

  (g)   proceedings for an offence against section   177 that relates:

  (i)   to this Division; and

  (ii)   to a contravention of section   172 or subsection   173(1), 174(1) or 176(3).