The Federal Court has granted 2 witnesses a certificate under s 128(5) of the Evidence Act 1995 (the Act), in relation to the evidence they gave in the Hua Wang Bank Berhad litigation, about their personal tax affairs to prevent that evidence being subsequently used against them in any later trial on the basis that it might tend to incriminate them or expose them to a civil penalty. In doing so, the Court was satisfied in accordance with s 128 of the Act that their testimony exposed them to a significant risk of prosecution for tax related offences from which they needed protection against self-incrimination.
(Hua Wang Bank Berhad v FCT (No 9) [2013] FCA 1022, Federal Court, Perram J, 8 October 2013.)
[LTN 196, 10/10/13]