Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An individual is not excused from producing a document under section 284J on the ground that 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 document produced; or
(b) producing the document; or
(c) any information, document or thing obtained as a direct or indirect consequence of producing the document;
is not admissible in evidence against the individual:
(d) in civil proceedings for the recovery of a penalty; 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 section 284J of this Act).
(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 producing a document under section 284J, the individual is not excused from producing a document under that section on that ground.
Note: A body corporate is not entitled to claim the privilege against self - exposure to a penalty.