Regina v Ronen & Ors [2004] NSWSC 1284

Reported Decision : 211 FLR 268

New South Wales Supreme Court

CITATION : Regina v Ronen & Ors [2004] NSWSC 1284 HEARING DATE(S) : JUDGMENT DATE : 15 March 2004

JUDGMENT OF : Whealy J at 1 DECISION : In my view, it is in the interests of justice that the witness give the evidence for the reasons I have stated in this decision.

CATCHWORDS : Evidence Act (NSW) s 128(5) - witness required to give evidence - privilege in respect of self-incrimination - tax agents and disciplinary proceedings - Income Tax Regulations 1936 (Reg 168) Financial Transactions Reports Act 1992 Proceeds of Crime Act 1987 (Cth) Evidence Act 1995 LEGISLATION CITED : ITA Act 1936 Income Tax Regulations 1936 Commonwealth Evidence Act (Income Tax Assessment Act 1936 (Cth) Taxation Administration Act 1953 (Cth) R v Collison (2003) NSWCCA 212 Police Service Board v Morris 156 CLR 397 at 404; 408 and 411 CASES CITED : Ziems v Prothonotary of the Supreme Court of NSW (1957) 97 CLR 279 at 286 Prothonotary of the Supreme Court of NSW v Pangallo (1993) 67 A CrimR 77 Re; Maraj (a Legal Practitioner) (1995) 15 WAR 12 Commissioner of Taxation v De Vonk (1995) 61 FCR 564 Regina v Ida Ronen PARTIES : Regina v Nitzan Ronen Regina v Izhar Ronen FILE NUMBER(S) : SC 70222/03; 70032/03; 70223/03 Mr T. Game SC; Ms S. McNaughton - Crown COUNSEL : Mr R. Richter QC; Mr N. Rosenbaum - Accused Ida Ronen Mr I. Hill QC; Mr E. Power - Accused Nitzan Ronen Mr R. Van de Wiel QC; Mr P. Jones - Accused Izhar Ronen SOLICITORS : Ms P. Musgrave - Cth DPP Watsons Solicitors - Accused