Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purposes of this Division, it is not a reasonable excuse for an individual to refuse or fail:
(a) to answer a question; or
(b) to produce a document; or
(c) to sign a record;
in accordance with a requirement made of the individual under this Division, on the ground that answering the question, producing the document or signing the record might tend to incriminate the individual or expose the individual to a penalty.
(2) Subsection (3) applies if:
(a) before making an oral statement in answer to a question, or signing a record, in accordance with a requirement made under this Division, the individual claims that the statement or the signing of the record (as the case may be) might tend to incriminate the individual or make the individual liable to a penalty; and
(b) the statement or the signing of the record (as the case may be) might, in fact, tend to incriminate the individual or make the individual so liable.
(3) The statement or the fact that the individual has signed the record (as the case may be) is not admissible in evidence against the individual in:
(a) civil or criminal proceedings; or
(b) a proceeding for the imposition of a penalty;
other than a proceeding in respect of:
(c) in the case of the making of a statement--the falsity of the statement; or
(d) in the case of the signing of a record--the falsity of any statement contained in the record.
Note: The law relating to legal professional privilege is not affected by this Act (see section 242).