(1) For the purposes of this Part, of Division 3 of Part 10, and of
Division 2 of Part 11, it is not a reasonable excuse for a person to
refuse or fail:
- (a)
- to give information; or
- (b)
- to sign a record; or
- (c)
- to produce a book;
in accordance with a requirement made of the person, that the information,
signing the record or production of the book, as the case may be, might tend
to incriminate the person or make the person liable to a penalty.
(2) Subsection (3) applies where:
- (a)
- before:
- (i)
- making an oral statement giving information; or
- (ii)
- signing a record;
pursuant to a requirement made under this Part, Division 3 of
Part 10 or Division 2 of Part 11, a person (other than a body
corporate) claims that the statement, or signing the record, as the case may
be, might tend to incriminate the person or make the person liable to a
penalty; and
- (b)
- the statement, or signing the record, as the case may be, might in fact
tend to incriminate the person or make the person so liable.
(3) The statement, or the fact that the person has signed the record, as the
case may be, is not admissible in evidence against the person in:
- (a)
- a
criminal proceeding; or
- (b)
- a proceeding for the imposition of a penalty;
other than a proceeding in respect of:
- (c)
- in the case of the making of a statementthe falsity of the
statement; or
- (d)
- in the case of the signing of a recordthe falsity of any statement
contained in the record.