Queensland Consolidated Acts
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TAXATION ADMINISTRATION ACT 2001 - SECT 125
Use in legal proceedings of document or information obtained under a recognised law
125 Use in legal proceedings of document or information obtained under a
(1) This section applies if, under a recognised law—
(a) a person is
required to give information or a document in relation to a matter under a tax
(b) the information or document given in compliance with the
requirement might tend to incriminate the person.
(2) Evidence of, or
evidence directly or indirectly derived from, the information or document that
might tend to incriminate the person is not admissible in evidence against the
person in a criminal proceeding, other than a proceeding in which the falsity
or misleading nature of the information or document is relevant.
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