Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purposes of subsection 13(1A), it is not a reasonable excuse for a person to refuse or fail to give information or evidence, or to produce documents, in accordance with a requirement under section 10, that the information, evidence or production of the documents might tend to incriminate the person or make the person liable to a penalty.
(2) Subsection ( 3) applies if:
(a) before giving information or evidence in accordance with such a requirement, a person claims that the information or evidence might tend to incriminate the person or make the person liable to a penalty; and
(b) the information or evidence might in fact tend to incriminate the person or make the person liable to a penalty.
(3) The information or evidence, as the case may be, is not admissible in evidence against the person in:
(b) a proceeding for the imposition of a penalty; other than a
proceeding in respect of the falsity of the information or evidence, as the
case may be.