(1) A person is not
excused from complying with a requirement under this Division to answer a
question or produce a document on the ground that the answer or the production
of the document might incriminate the person or render the person liable to a
penalty.
(2) However neither
—
(a) an
answer given by that person that was given to comply with the requirement; nor
(b) the
fact that a document produced by the person to comply with the requirement was
produced,
is admissible in
evidence in any criminal proceedings against the person other than proceedings
for perjury or for an offence against this Act arising out of the false or
misleading nature of an answer.
[Section 182Y inserted: No. 31 of 2011 s. 6.]