(1) An individual is not excused from giving a report under the record-keeping rules, or from making a report or extracts available under this Division, on the ground that the report or extracts might tend to incriminate the individual or expose the individual to a penalty.
(a) giving the report or making the report or extracts available; or
(b) any information, document or thing obtained as a direct or indirect consequence of giving the report or making the report or extracts available;
is not admissible in evidence against the individual in:
(c) criminal proceedings other than proceedings under, or arising out of, section 151BV; or
(d) proceedings under section 151BY for recovery of a pecuniary penalty in relation to a contravention of a disclosure direction.