Published on 01 Jul 10
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
It is almost trite to observe that a criminal court has jurisdiction to exclude improperly obtained evidence. Where Commonwealth or State agencies have acted improperly, the criminal courts have always had discretion to exclude evidence obtained as a result of any such impropriety. What is perhaps not so well known is that the same discretion exists in civil cases, including in a taxation context.
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