(1) An individual is not excused from giving information or evidence or producing a document under section 98 on the ground that the information or evidence or the production of the document might tend to incriminate the individual in relation to an offence.
Note: A body corporate is not entitled to claim the privilege against self - incrimination.
(2) However:
(a) the information or evidence given or the document produced; and
(b) the giving of the information or evidence or the production of the document; and
(c) any information, document or thing obtained as a direct or indirect consequence of the giving of the information or evidence or the production of the document;
are not admissible in evidence against the individual in any criminal proceedings, other than:
(d) proceedings for an offence against subsection 99(2) or section 104, 105 or 106; or
(e) proceedings for an offence against section 137.1 or 137.2 of the Criminal Code that relates to this Division.
(3) If, at general law, an individual would otherwise be able to claim the privilege against self - exposure to a penalty (other than a penalty for an offence) in relation to giving information or evidence or producing a document under section 98, the individual is not excused from giving the information or evidence or producing the document under those provisions on that ground.
Note: A body corporate is not entitled to claim the privilege against self - exposure to a penalty.