(1) It is not a reasonable excuse for the purposes of subsection 3(2B) or (5), or section 6AB, for a natural person to refuse or fail to produce a document or other thing on the ground that the production of the document or other thing might tend to:
(a) incriminate the person; or
(b) make the person liable to a penalty.
(1A) It is not a reasonable excuse for the purposes of subsection 3(6B) for a natural person to refuse or fail to give information or a statement that the person is required to give under subsection 2(3C) on the ground that giving the information or statement might tend to:
(a) incriminate the person; or
(b) make the person liable to a penalty.
(2) A natural person is not excused from answering a question that the person is required to answer by a member of a Commission on the ground that answering the question might tend to:
(a) incriminate the person; or
(b) make the person liable to a penalty.
(3) Subsections (1), (1A) and (2) do not apply to the production of a document or other thing, the answer to a question or the giving of information or a statement if:
(a) the production, answer, information or statement might tend to incriminate the person in relation to an offence; and
(b) the person has been charged with that offence; and
(c) the charge has not been finally dealt with by a court or otherwise disposed of.
(4) Subsections (1), (1A) and (2) do not apply to the production of a document or other thing, the answer to a question or the giving of information or a statement if:
(a) the production, answer, information or statement might tend to make the person liable to a penalty; and
(b) proceedings in respect of the penalty have commenced; and
(c) those proceedings have not been finally dealt with by a court or otherwise disposed of.