Document ID: chunk:federal_register_of_legislation:C2012C00115:clause:2_3
Version: federal_register_of_legislation:C2012C00115
Segment Type: clause
Provision Reference: sch 2 cl 3
Character Range: 71139–73315

3                                      Australian Taxation Office                                                                                                                                                     Protecting public revenue

Limits on use of information disclosed

 (3) In civil or *criminal proceedings against a person who gave an answer or produced a document in an *examination, none of the following that is disclosed under this section is admissible in evidence against the person:
 (a) the answer or document;
 (b) information contained in the answer or document.

 (4) Subsection (3) does not apply in:
 (a) *criminal proceedings for giving false or misleading information; or
 (b) proceedings on an application under this Act; or
 (c) proceedings ancillary to an application under this Act; or
 (d) proceedings for enforcement of a *confiscation order; or
 (e) civil proceedings for or in respect of a right or liability the document confers or imposes.

Note: Subsections (3) and (4) reflect section 198.

 (5) In a *criminal proceeding against a person who produced or made available a document under a *production order, none of the following that is disclosed under this section is admissible in evidence against the person:
 (a) the document;
 (b) information contained in the document.

 (6) Subsection (5) does not apply in a proceeding under, or arising out of, section 137.1 or 137.2 of the Criminal Code (false or misleading information or documents) in relation to producing the document or making it available.

Note: Subsections (5) and (6) reflect subsection 206(2).

 (7) To avoid doubt, this section does not affect the admissibility in evidence of any information, document or thing obtained as an indirect consequence of a disclosure under this section.

Relationship with subsection 228(2)

 (8) To avoid doubt:
 (a) this section does not limit subsection 228(2) (about a *search warrant authorising the *executing officer to make things seized under the warrant available to officers of other *enforcement agencies); and
 (b) subsection 228(2) does not limit this section.

Part 5—Legal aid costs

Proceeds of Crime Act 2002