(1) An individual is not excused from giving information or producing a document under section 284S on the ground that giving the information or producing 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 given or the document produced; or
(b) giving the information or producing the document; or
(c) any information, document or thing obtained as a direct or indirect consequence of giving the information or 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 this Part).
(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 producing a document under section 284S, the individual is not excused from giving information or 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.