An entity is not excused from complying with a system information software notice on the ground that complying with the notice 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 complying with a system information software notice, the individual is not excused from complying with the notice on that ground.

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