35AN  Self‑incrimination etc.

• (1)

  An entity is not excused from giving information under section 35AK on the ground that the information might tend to incriminate the entity.

• (2)

  If, at general law, an individual would otherwise be able to claim the privilege against self‑exposure to a penalty (other than a penalty for an offence) in relation to giving information under section 35AK, the individual is not excused from giving information under that section on that ground.

  Note: A body corporate is not entitled to claim the privilege against self‑exposure to a penalty.