Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person commits an offence if he or she refuses or fails to comply with a notice given to the person under section 115AA, to the extent to which the person is able to comply with it.
(2) A person is not excused from complying with a notice on the ground that doing so might tend to incriminate the person.
(3) However, if the person is an individual and informs APRA or the authorised person, before giving information, that the information might tend to incriminate him or her, the information is not admissible in evidence against him or her in criminal proceedings other than a prosecution for:
(a) an offence against subsection (1); or
(b) an offence against section 137.1 or 137.2 of the
Criminal Code that relates to this section.