(1) A person is not excused from:
(a) answering a question; or
(b) producing a document;
under subsection 75(2) on the ground that doing so might tend to incriminate the person or expose the person to a penalty.
(2) However, in the case of an individual, none of the following:
(a) the answer given or document produced;
(b) answering the question or producing the document;
(c) any information or document obtained as a direct or indirect consequence of answering the question or producing the document;
is admissible in evidence against the individual:
(d) in civil proceedings for the recovery of a penalty; or
(e) in criminal proceedings, other than proceedings for an offence against:
(i) subsection 75(3); or
(ii) section 137.1 or 137.2 of the Criminal Code (which deals with false or misleading information or documents) that relates to this Act; or
(iii) section 149.1 of the Criminal Code (which deals with obstruction of Commonwealth public officials) that relates to this Act.