Section 183Q of the Customs Act 1901 (Cth) deals with Statements by Witness and is extracted below.
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183Q Statements by witness
A person is not excused from answering a question or producing a book or document when required to do so under section 183P on the ground that the answer to the question, or the production of the book or document, might tend to incriminate the person or make him or her liable to a penalty, but the person’s answer to any such question is not admissible in evidence against him or her in proceedings other than proceedings for:
(a) an offence against paragraph 183P(b) or (c); or
(b) an offence in connection with the making by him or her of a statement in an examination before the Committee under section 183N.