Document ID: chunk:federal_register_of_legislation:C2025C00049:section:113
Version: federal_register_of_legislation:C2025C00049
Segment Type: section
Provision Reference: s 113
Character Range: 162033–163911

113  Self‑incrimination
 (1) A person is not excused from giving an answer or information, or producing a document or thing, as required by a notice to produce or at a hearing on the ground that doing so would tend to incriminate the person or expose the person to a penalty.
 (2) However, the answer or information given, or the document or thing produced, is not admissible in evidence against the person in:
 (a) a criminal proceeding; or
 (b) a proceeding for the imposition or recovery of a penalty; or
 (c) a confiscation proceeding.
 (3) Subsection (2) does not:
 (a) apply to the production of a document that is, or forms part of, a record of an existing or past business; or
 (b) affect whether the answer, information, document or thing is admissible in evidence against the person in:
 (i) a confiscation proceeding, if the answer or information was given, or the document or thing was produced, at a time when the proceeding had not commenced and was not imminent; or
 (ii) a proceeding for an offence against this Part, other than an offence against subsection 75(5) (person present at a private hearing without authority); or
 (iii) a proceeding for an offence against section 137.1 or 137.2 of the Criminal Code (about false or misleading information or documents) that relates to a notice to produce or a hearing; or
 (iv) a proceeding for an offence against section 144.1 or 145.1 of the Criminal Code (about forgery) that relates to a notice to produce or a hearing; or
 (v) a proceeding for an offence against section 149.1 of the Criminal Code (about obstruction of Commonwealth public officials) that relates to this Act.
Note: For subparagraph (b)(i), the court may order otherwise (see subsection 109(4)).
 (4) Paragraph (3)(b) does not, by implication, affect the admissibility or relevance of the information, document or thing for any other purpose.