Deputy Commissioner of Taxation v Shi [2021] HCA 22 (04 August 2021) (Kiefel CJ, Gageler, Gordon, Edelman and Gleeson JJ)


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”.