30DG  Self‑incrimination etc.

• (1)

  An entity is not excused from giving a report under section 30DB or 30DC on the ground that the report 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 a report under section 30DB or 30DC, the individual is not excused from giving a report under that section on that ground.

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