Customs Act 1901
(a) answer a question under section 243SA; or
(b) produce a document or record under section 243SB;
need not comply with the requirement if so complying would:
(c) tend to incriminate the person; or
(d) result in further attempts to obtain evidence that would tend to incriminate the person. 243SC(2) [Exception]
Subsection (1) does not apply, and the person must comply with the requirement, if the person has waived his or her rights under that subsection.
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