where reasons for judgment were published only to the parties and legal representatives before the Court
Quick Take
1A taxation officer's pre-charge disclosure of information from a compulsory examination under s 353-10 TAA to a Magistrate in support of a search warrant application falls within the s 355-50(1) exception for records or disclosures made in performing duties as a taxation officer, because the companion principle is not engaged until the accused is charged.
2The use of derivative evidence obtained through lawful pre-charge use of compulsorily acquired information does not automatically conflict with the accusatorial principle or the companion principle; whether a conflict arises depends on the nature of the evidence and whether it was or would have been available from independent sources.
3A permanent stay is not warranted where the prosecution has quarantined the compulsory examination material from a new prosecution team, the derivative evidence would have been independently obtainable, and the proposed use of that evidence would not compromise a fair trial.
