Maradox Pty Ltd v Normet Industries Nominees Pty Ltd

The Court held that reasonable grounds existed for a party-witness's self-incrimination objection under s 128 of the Evidence Act 2008 (Vic) given the range of Commonwealth taxation and criminal offences potentially engaged, but that the interests of justice required the witness to give the evidence under a s 128 certificate. The decisive consideration was that the witness was the only person able to give direct evidence about the creation and amendment of documents central to the core factual dispute — whether an alleged 2007 agreement was genuine or a post-hoc construct — and no other evidence of equivalent character or quality was available. The absence of current criminal proceedings, the fact that the evidence went beyond mere credit, and the (imperfect) protection of the certificate all weighed in favour of compelling the evidence, notwithstanding risks of disciplinary action and potential referral to taxation authorities.