(1) An individual is not excused from giving information (including by answering a question), or from giving or producing a book, record or document, under this Division on the ground that the information, or the giving or production of the book, record or document, might tend to incriminate the individual or expose the individual to a penalty.
(2) However:
(a) the information given, or the book, record or document given or produced; or
(b) giving the information, or giving or producing the book record or document; or
(c) any information, document or thing obtained as a direct or indirect consequence of giving the information, or giving or producing the book, record or document;
is not admissible in evidence against the person:
(d) in any civil proceedings; or
(e) in any criminal proceedings other than:
(i) proceedings for an offence against subsection 486F(3) or 486G(3) or (4); or
(ii) proceedings for an offence against section 491 that relates to a requirement under this Division; or
(iii) proceedings for an offence against section 137.1 or 137.2 (false or misleading information or documents) of the Criminal Code that relates to a requirement under this Division.