Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person is not excused from giving an answer or producing a document under section 201 on the ground that the answer or the production of the document might tend to incriminate the person or expose the person to a penalty.
(2) However, in the case of an individual:
(a) the answer given or the document produced; or
(b) giving the answer or producing the document; or
(c) any information, document or thing obtained as a direct or indirect consequence of giving the answer or producing the document;
is not admissible in evidence against the individual:
(d) in civil proceedings for the recovery of a penalty (other than proceedings for the recovery of a penalty under section 179 or 180); or
(e) in criminal proceedings (other than proceedings for an offence against section 137.1 or 137.2 of the Criminal Code that relates to this Part).