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.

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.