Excuses that are not available
(1) A person is not excused from giving information, producing a record or document, or answering a question, under an examination notice, or under paragraph 74(1)(d) or subsection 77(1), on the ground that to do so:
(a) would contravene any other law; or
(b) might tend to incriminate the person or otherwise expose the person to a penalty or other liability.
Note: However, if a person is given an examination notice, the person is protected, by section 103, from liability for contravening the other law.
Use/derivative use indemnity in relation to examination notices
(2) In the case of an individual who gives information, produces a record or document, or answers a question, under an examination notice, neither:
(a) the information or answer given or the record or document produced; nor
(b) any information, document or thing obtained as a direct or indirect consequence of giving the information or answer or producing the record or document;
is admissible in evidence against the individual in proceedings, other than:
(c) proceedings for an offence against section 62 (failure to comply with examination notice); or
(d) proceedings for an offence against section 137.1 or 137.2 of the Criminal Code that relates to this Act (false or misleading information or documents); or
(e) proceedings for an offence against section 149.1 of the Criminal Code that relates to this Act (obstruction of Commonwealth officials).
Use/derivative use indemnity in relation to other requirements
(3) In the case of an individual who gives information, produces a record or document, or answers a question, under paragraph 74(1)(d) or subsection 77(1), neither:
(a) the information or answer given or the record or document produced; nor
(b) any information, document or thing obtained as a direct or indirect consequence of giving the information or answer or producing the record or document;
is admissible in evidence against the individual in criminal proceedings, other than proceedings referred to in paragraphs (2)(d) and (e) of this section.