Deputy Commissioner of Taxation v Gould [2020] FCA 337

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Gould [2020] FCA 337 File number: NSD 576 of 2015

Judge: DAVIES J

Date of judgment: 12 March 2020

Catchwords: EVIDENCE – application for interlocutory orders regarding examination of judgment debtor conducted before a Registrar under s 41.10 of the Federal Court Rules 2011 (Cth) – privilege against self-incrimination – whether Registrar has the power to issue a certificate under s 128 of the Evidence Act 1995 (Cth) – whether Evidence Act 1995 (Cth) applies to examination of a judgment debtor – whether examination "proceedings in a federal court" within the meaning of the Evidence Act 1995 (Cth) – whether Registrar required to apply the rules of evidence when conducting examination – nature of examination of judgment debtor examination as part of inter partes proceeding requires Registrar to apply rules of evidence

Legislation: Bankruptcy Act 1966 (Cth), s 81 Civil Procedure Act 2005 (NSW), s 108 Corporations Act 2001 (Cth), s 596A Corporations Law, s 596B Evidence Act 1995 (Cth), ss 4, 128 Federal Court of Australia Act 1976 (Cth) ss 4, 35A Federal Court Rules 2011 (Cth), r 41.10, item 227 of Sch 2 Uniform Civil Procedure Rules 2005 (NSW), Pt 38

Cases cited: Griffin v Pantzer [2004] FCAFC 113; 137 FCR 209 Meteyard v Love [2005] NSWCA 444; 65 NSWLR 36 Quadunion Builders Pte Ltd v Aircraft Support Industries Pty Ltd (No. 2) [2015] NSWSC 1857 Re Strarch International Pty Ltd (in liq) [2005] NSWSC 583 Re Interchase Corporation Ltd (1996) 68 FCR 481