In R v Van Eps; Ex parte Commonwealth Director of Public Prosecutions [2024] QCA 46, the Supreme Court of Queensland addressed significant legal questions concerning the disclosure of information obtained through compulsory examination under taxation law. Julie Marie Van Eps, the respondent, was examined by a taxation officer under section 353-10 of the Taxation Administration Act 1953 (Cth) before any criminal charges were laid against her. This examination's transcript was later provided to both AusIndustry and the Commonwealth Director of Public Prosecutions (CDPP), leading to charges against Van Eps for attempting to dishonestly obtain a financial advantage from a Commonwealth entity. The legal contention revolved around whether the obtained information could be lawfully disclosed to and used by the CDPP and AusIndustry for initiating prosecution and preparing for trial.
The court resolved that, under specific assumed conditions, such disclosure was indeed lawful and could be utilized by the prosecutor for assessing potential prosecution, formulating charges, and preparing for committal and trial.