Western Australian Consolidated Acts Western Australian Consolidated Acts An individual is not
excused from complying with a requirement under section 21 on the ground
that to do so might incriminate the individual or render the individual liable
to a penalty, but —
(a) a
statement or return sent or given by the individual that was made or brought
into existence to comply with the requirement; or
(b) the
fact that a book, document, or record produced or sent by the individual to
comply with the requirement was produced or sent,
is not admissible in
evidence in any civil or criminal proceedings against the individual other
than proceedings for perjury or for an offence against this Act arising out of
the false or misleading nature of the information given.
[Section 22D inserted by No. 13 of 2000
s. 74.]