(1) This section applies if a person does any of the following in good faith for the purposes of an IC review:
(a) gives information;
(b) produces a document;
(c) answers a question.
(2) If this section applies, then:
(a) civil proceedings do not lie against a person because the person does any of the matters mentioned in paragraphs (1)(a) to (c); and
(b) the person is not liable for a penalty under a provision of any law because the person does any of those matters.
(3) This section applies whether or not the person is required to do a thing mentioned in subsection (1) in accordance with this Division.