The prosecutorial duty of disclosure does not inform the test for imputed waiver of legal professional privilege. A prosecutor's continuation of a prosecution while maintaining privilege over documents caught by the duty of disclosure does not, per se, give rise to an imputed waiver. The remedy for breach of the duty of disclosure is a stay of proceedings, not imputation of waiver. R v Bunting (2002) 84 SASR 378 is not followed in NSW. Disclosures of s 264 examination material by ATO officers to the CDPP and AFP for the purpose of seeking advice on potential criminal prosecution are authorised by s 16(2A) of the ITAA as being within the performance of the officer's duties.
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