R v Kinghorn – Prosecuting authorities allowed to use s264 information – compelled as part of a ‘Project Wickenby’ examination
The NSW Court of Criminal Appeal has held that prosecuting authorities were able to use information obtained 12 years earlier, in an examination of an individual under s264 of the ITAA 1936, in the course of prosecuting the taxpayer for various dishonesty related offences. The s264 examination arose in the course of the Commissioner’s ‘Project Wickenby’…