Victorian Current Acts

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TAXATION ADMINISTRATION ACT 1997 - SECT 87

Self-incrimination

    (1)     A person is not excused from answering a question, providing information or producing a document or thing, when required to do so under this Act, on the ground that to do so might tend to incriminate the person or make the person liable to a penalty.

S. 87(2) amended by No. 86/1997 s. 28(1).

    (2)     However, if the person objects to answering the question, providing the information or producing the document or thing on that ground, the answer, information, document or thing is not admissible against the person in any criminal proceedings other than—

        (a)     proceedings for an offence against a taxation law; or

        (b)     proceedings for an offence in the nature of perjury.



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