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Deputy Commissioner of Taxation v Shi, Zu Neng [2021] HCA 22

EVIDENCE, WORDS AND PHRASES
High Court of Australia
Judge(s): 
Kiefel CJ, Gageler, Keane, Gordon, Edelman, Steward, Gleeson JJ
Parties: 

Deputy Commissioner of Taxation v Shi, Zu Neng

Judgment Date: 
4 August 2021
Catchwords: 

EVIDENCE - Privilege against self-incrimination - Where appellant obtained ex parte orders freezing worldwide assets of respondent - Where disclosure orders made in connection with freezing orders required disclosure of worldwide assets - Where respondent objected to disclosure of certain information on basis that it may tend to self-incriminate - Where respondent prepared privilege affidavit under s 128A(2) of Evidence Act 1995 (Cth) - Whether information in privilege affidavit could be disclosed to parties under s 128A(6) - Whether interests of justice required disclosure of information in privilege affidavit.

WORDS AND PHRASES - "certificate", "commission of a foreign offence", "disclosure order", "freezing order", "interests of justice", "may tend to prove", "onus of proof", "privilege affidavit", "privilege against self-incrimination", "reasonable grounds for an objection".

Evidence Act 1995 (Cth) - ss 128, 128A.

Federal Court Rules 2011 (Cth) - rr 7. 32, 7. 33.

Citation: