Document ID: chunk:federal_register_of_legislation:C2024C00120:section:47
Version: federal_register_of_legislation:C2024C00120
Segment Type: section
Provision Reference: s 47
Character Range: 81300–82261

47  Self‑incrimination not an excuse
 (1) A person is not excused from answering a question or producing evidential material in response to a requirement under this Part on the ground that the answer, or the production of the material, might tend to incriminate the person or make the person liable to a penalty.
 (2) However, if the person is an individual, then:
 (a) the answer or the production of the material; and
 (b) any information or thing (including any document) obtained as a direct or indirect result of the answer or the production of the material;
are not admissible in evidence against the person in any civil or criminal proceedings.
 (3) Subsection (2) does not prevent an answer being admitted in evidence in criminal proceedings in respect of the falsity of the answer.
 (4) Subsections (2) and (3) have effect despite anything else in this Act.

Part 6—Protection of OBR information and restricted information

Division 1—OBR information