Recent Cases

Deputy Commissioner of Taxation v Shi [2020] FCAFC 100 (04 June 2020) (Davies, Lee and Stewart JJ)


EVIDENCE – privilege against self-incrimination – where disclosure order in connection with freezing orders required disclosure of worldwide assets – where respondent objected to disclosure of certain information on the basis that it may tend to incriminate and filed a privilege affidavit under s 128A(2) of the Evidence Act 1995 (Cth) (Evidence Act) – where respondent applied for return of privilege affidavit – construction of s 128A of the Evidence Act – onus of proof under s 128A(6) of the Evidence Act – whether primary judge erred in finding that the interests of justice did not require disclosure of the information in the privilege affidavit – interests of justice did not require disclosure