R v Leach

[2018] QCA 131

Queensland Court of Appeal

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Interrogate

Catchwords

1. Criminal Law
2. › Evidence
3. › Admissibility
4. › Compulsorily obtained evidence
5. › Statements obtained under statutory compulsion
6. › Whether disclosure of compulsory examination to DPP authorised
7. › Whether compulsorily obtained evidence admissible at criminal trial
8. › Taxation Administration Act 1953 (Cth), ss 353-10, 355-25, 355-50
1. Criminal Law
2. › Evidence
3. › Admissibility
4. › Voluntariness rule
5. › Application to statements obtained under lawful statutory compulsion
6. › Whether voluntariness rule applies where privilege against self-incrimination abrogated by statute
7. › Whether statements obtained under proper compulsion of law are prima facie admissible
1. Criminal Law
2. › Evidence
3. › Admissibility
4. › Discretionary exclusion
5. › Unfairness
6. › Whether compulsorily obtained examination should be excluded in exercise of discretion
1. Criminal Law
2. › Appeal and new trial
3. › Separate trials
4. › Joinder of State and Commonwealth offences
5. › Whether trial judge erred in refusing application for separate trials
6. › Criminal Code (Qld), s 567(2)

Quick Take

Compulsory examinations conducted by ATO auditors under s 353-10 of the TAA, where conducted for a proper purpose and at a time when no criminal charges are pending, are admissible at a subsequent criminal trial, including for the purpose of proving consciousness of guilt through alleged lies, and the voluntariness rule does not apply to such compulsorily obtained statements.