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Deputy Commissioner of Taxation v Gould [2020] FCA 337

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

Full decision here

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