Commonwealth Numbered Acts

RETIREMENT SAVINGS ACCOUNTS ACT 1997 No. 61, 1997 - SECT 117

Self-incrimination not a reasonable excuse

(1) For the purposes of this Part, it is not a reasonable excuse for an
individual 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
        individual, that the information, signing the record or production of
        the book, as the case may be, might tend to incriminate the individual
        or make the individual liable to a penalty.

Self-incrimination as grounds for inadmissibility

(2) Subsection (3) applies if:

   (a)  before:

        (i)    making an oral statement giving information; or

        (ii)   signing a record; or

        (iii)  producing a book; as required under this Part, an individual
               claims that the making of the statement, signing the record, or
               production of the book, as the case may be, might tend to
               incriminate the individual or make the individual liable to a
               penalty; and

   (b)  the making of the statement, signing the record, or production of the
        book, as the case may be, might in fact tend to incriminate the
        individual or make the individual liable to a penalty.

Inadmissibility of statements etc.

(3) Subject to subsection (4), none of the following:

   (a)  the making of the statement;

   (b)  the fact that the individual has signed the record or produced the
        book, as the case may be;

   (c)  in the case of the making of a statement or the signing of a
        record-any information, document or other thing obtained as a direct
        or indirect consequence of the individual making the statement or
        signing the record, as the case may be; is admissible in evidence
        against the individual in a criminal proceeding or a proceeding for
        the imposition of a penalty.

Exceptions

(4) Subsection (3) does not apply to admissibility in proceedings in respect
of:

   (a)  in the case of the making of a statement-the falsity of the statement;
        or

   (b)  in the case of the signing of a record-the falsity of any statement
        contained in the record.