Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person commits an offence if:
(a) a requirement is made of the person by an authorised officer under paragraph 24(2)(a), (b) or (g); and
(b) the person refuses or fails to comply with the requirement.
(2) A person is not entitled:
(a) to refuse to answer a question that he or she is required by an authorised officer to answer under paragraph 24(2)(g); or
(b) to refuse to make available for examination documents that he or she is required to make available by an authorised officer under paragraph 24(2)(a);
on the ground that the answer to the question or the making available of the documents, as the case may be, might tend to incriminate him or her.
(3) However, any answer so given, or the making available of any such documents, and any information or thing (including any document) obtained as a direct or indirect result of the giving of the answer or the making available of the documents, is not admissible in evidence against the person in:
(a) any criminal proceedings other than proceedings for an offence against section 32; or
(b) any civil proceedings.