Companies Act 1993

Liquidations - Duties, rights, and powers of liquidators

267: Self-incrimination

You could also call this:

“Protection from self-incrimination during company examinations”

You must answer questions when you are being examined under section 261 or section 266. You can’t refuse to answer just because your answer might show that you did something wrong. However, if you are later charged with a crime, what you said during this examination can’t be used as evidence against you in court. The only exception is if you are charged with lying under oath about what you said in the examination.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM321931.

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266: Powers of court, or

“The court can make people follow the liquidator's requests and answer questions about the company”


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268: Power of liquidator to enforce liability of shareholders and former shareholders, or

“Liquidator can make shareholders pay what they owe to the company”

Part 16 Liquidations
Duties, rights, and powers of liquidators

267Self-incrimination

  1. A person is not excused from answering a question in the course of being examined under section 261 or section 266 on the ground that the answer may incriminate or tend to incriminate that person.

  2. The testimony of the person examined is not admissible as evidence in criminal proceedings against that person except on a charge of perjury in relation to that testimony.