Deputy Commissioner of Taxation v Shi (No 3) [2019] FCA 945

EVIDENCE – privilege against self-incrimination – where disclosure order in connection with a freezing order required respondent to disclose information concerning his worldwide assets – where information disclosed in a privilege affidavit may tend to prove the person has committed a criminal offence against or arising under an Australian law – whether the party seeking access to a privilege affidavit bears the onus of proof with respect to s 128A(6) of the Evidence Act 1995 (Cth) – where no evidence led as to the content of foreign law – whether information disclosed does not tend to prove the commission of a foreign offence – where the Commissioner of Taxation has the power to compulsorily obtain information contained in the privilege affidavit pursuant to s 353-10 of Sch 1 to the Taxation Administration Act 1953 (Cth) – whether the interests of justice require the information to be disclosed

Full decision here