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