Queensland Consolidated Acts Queensland Consolidated Acts(1) It is not a defence to a proceeding for an offence against section 360ZB that complying with the requirement might tend to incriminate the entity.
(2) However, if the entity is an individual, evidence of, or directly or indirectly derived from, complying with the requirement or information it contains that might tend to incriminate the individual is not admissible in evidence against the individual in a civil or criminal proceeding, other than for an offence for which the falsity or misleading nature of the information is relevant.