Deputy Commissioner of Taxation v Shi [2020] FCAFC 100

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Shi [2020] FCAFC 100 Appeal from: Application for leave to appeal: Deputy Commissioner of Taxation v Shi (No 3) [2019] FCA 945

File number: NSD 1258 of 2019

Judges: DAVIES, LEE AND STEWART JJ

Date of judgment: 4 June 2020

Catchwords: 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

Legislation: Acts Interpretation Act 1901 (Cth) s 33 Civil Procedure Act 2005 (NSW) s 108 Evidence Act 1995 (Cth) ss 55, 56, Pt 3.10, ss 128, 128A, 142 Evidence Amendment Bill 2008 (Cth), Explanatory Memorandum Federal Court of Australia Act 1976 (Cth) ss 23, 24(1A) Federal Court Rules 2011 (Cth) rr 7.32, 7.33, 41.10 Income Tax Assessment Act 1936 (Cth) s 264 Taxation Administration Act 1953 (Cth) ss 8C, 8D; Pt IVC; Sch 1, s 353-10 Trade Practices Act 1974 (Cth) s 155