(1) Any document that
is sent to the Commissioner, the Deputy Commissioner or a member of the
Commissioner’s staff or by the Commissioner, the Deputy Commissioner or
a member of the Commissioner’s staff in the course of, or for the
purposes of, an investigation under this Act and was prepared specifically for
the purposes of the investigation shall be privileged and be not admissible in
evidence in any proceedings other than proceedings for perjury or any offence
under the Royal Commissions Act 1968 or under this Act alleged to have been
committed in any proceedings upon such an investigation.
(2) Subsection (1)
does not apply to a document sent to the Commissioner, the Deputy Commissioner
or a member of the Commissioner’s staff or by the Commissioner, the
Deputy Commissioner or a member of the Commissioner’s staff in the
course of, or for the purposes of —
(a) an
investigation by the head of a relevant entity under section 19W(1); or
(b) an
investigation by the Commissioner under section 19ZB(1)(a).
[Section 23A inserted: No. 73 of 1976 s. 8;
amended: No. 74 of 2003 s. 91(16); No. 25 of 2022 s. 16.]