Commonwealth Numbered Acts

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INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 16

Certain excuses are not available in relation to section 15 requirements

Excuses that are not available

(1) A person is not excused from giving information, producing a document, or answering a question, under section 15 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; or

(c)
would disclose material that is protected against disclosure by legal professional privilege or any other duty of confidence; or

(d)
would be otherwise contrary to the public interest.

Note: See section 27 for other provisions about legal professional privilege.

Use/derivative use indemnity

(2) However, neither:

(a)
the information or answer given or the 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 document;

is admissible in evidence against the person in proceedings, other than:

(c)
proceedings for an offence against subsection 15(6); or

(d)
proceedings for an offence against section 137.1 or 137.2 of the Criminal Code (false or misleading information or documents) that relates to this Act; or

(e)
proceedings for an offence against section 149.1 of the Criminal Code (obstruction of Commonwealth public officials) that relates to this Act.



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