The companion rule has no application prior to charges being laid, and the statutory disclosure provisions in the TAA (ss 3G, 355-70, 355-175 Sch 1) authorise the disclosure of compulsorily acquired taxation examination material to the AFP and CDPP for the investigation and prosecution of serious offences including dishonesty offences under s 135.1(7) of the Criminal Code (Cth). Material lawfully disclosed pre-charge does not become unusable upon the laying of charges. R v Leach [2019] 1 Qd R 459 should not be followed on these issues. Neither the accusatorial principle nor the companion rule is constitutionally entrenched so as to invalidate statutory provisions authorising such disclosure.
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