40  Self‑incrimination
(1)

An entity is not excused from giving information or producing a document or copy of a document under subsection 37(4) on the ground that the information or the production of the document or copy might tend to incriminate the entity or expose the entity to a penalty.

(2)

However, in the case of an individual:

(a)

the information given or the document or copy produced; or

(b)

giving the information or producing the document or copy; or

(c)

any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document or copy;

is not admissible in evidence against the individual:

(d)

in criminal proceedings other than proceedings for an offence against section 137.1 or 137.2 of the Criminal Code that relates to this Act; or

(e)

in civil proceedings other than proceedings for recovery of a penalty in relation to a contravention of subsection 37(4).

Division 3—Use and disclosure of protected information

Subdivision A—Authorised use and disclosure