Immunity from prosecution may be granted upon cooperation and full disclosure following abatement of settlement proceedings.

Section 35GA authorises the Commissioner to grant conditional immunity from prosecution where a person whose settlement proceedings under section 22C have abated has cooperated after abatement and made a full and true disclosure of net wealth and its derivation; the application must precede institution of prosecution. Immunity may be subject to conditions, may be withdrawn for non compliance, and may be revoked if the person concealed material particulars or gave false evidence, with the Act applying thereafter as if immunity had not been granted.

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