R v Kinghorn (No 7) [2020] NSWSC 1483

R v Kinghorn (No 7) [2020] NSWSC 1483

The disclosure to, and use by, investigative and prosecuting authorities of the transcript of a compelled examination under s 264 of the Income Tax Assessment Act 1936 (Cth) for the prosecution of offences under s 135.1(7) of the Criminal Code Act 1995 (Cth) is not authorised by statute; such disclosure and use breaches the accusatorial principle and companion rule, rendering the material inadmissible in criminal proceedings against the accused for those offences.

Jurisdiction
Australia
Judgment Date
23 October 2020
Procedural Posture
Criminal / Separate Questions Before Trial
Outcome
The answers to the separate questions are: (1) Yes, investigative authorities and prosecuting authorities should not have disseminated, accessed, or used the content of the accused's compulsory examination; (2) No, the content of the s 264 examination is inadmissible at trial; (3) The question of the limits of its...
Legal Topics
['accusatorial Principle' 'compulsory Examination' 'privilege Against Self Incrimination' 'admissibility of Evidence' 'taxation Offences' 'use of Compelled Evidence']
['criminal Law' 'statutory Interpretation'] ['accusatorial Principle' 'compulsory Examination' 'privilege Against Self Incrimination' 'admissibility of Evidence' 'taxation Offences' 'use of Compelled Evidence']

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 2 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Procedural Posture

Criminal / Separate Questions Before Trial

Legal Issues

  1. 1 ['Whether the accusatorial principle and companion rule preclude investigative or prosecuting authorities from disseminating, accessing, or using the content of a compulsory examination under s 264 of the Income Tax Assessment Act 1936 (Cth) in prosecuting the accused for offences under s 135.1(7) of the Criminal Code Act 1995 (Cth).' 'Whether, in respect of use by the prosecutor, the content of the s 264 examination is admissible in the trial of the accused.']

Ratio Decidendi

The disclosure to, and use by, investigative and prosecuting authorities of the transcript of a compelled examination under s 264 of the Income Tax Assessment Act 1936 (Cth) for the prosecution of offences under s 135.1(7) of the Criminal Code Act 1995 (Cth) is not authorised by statute; such disclosure and use breaches the accusatorial principle and companion rule, rendering the material inadmissible in criminal proceedings against the accused for those offences.

Court Disposition

The answers to the separate questions are: (1) Yes, investigative authorities and prosecuting authorities should not have disseminated, accessed, or used the content of the accused's compulsory examination; (2) No, the content of the s 264 examination is inadmissible at trial; (3) The question of the limits of its...

Orders

  • ['The answer to each part of the Leach question is yes.' 'The answer to the admissibility question is no.' 'The question of limits on use does not arise.']