(1) If, in a criminal proceeding, a person could assert a privilege under section 54 or 56 of the Evidence Act 2006 in respect of a communication or information, that person has the same privilege for the purposes of a notice issued under section 144A or 144B, an order made under section 144D, and a search warrant issued under section 144F.
(2) Subsection (3) applies to documents that are books of account or accounting records referred to in section 55(1) of the Evidence Act 2006.
(3) The application, by subsection (1), of section 54 of the Evidence Act 2006 (which relates to the privilege for communications with legal advisers) does not prevent, limit, or affect—
(d) the admissibility, in a criminal proceeding under this Act, of any evidence that relates to the contents of a document to which this subsection applies obtained under a notice issued under section 144A, an order made under section 144D, or a search warrant issued under section 144F.
(4) A person who has a privilege under this section has the right—
(5) If a person asserts a claim to privilege under this section in respect of any communication or information, a Customs officer or a member of the Police may apply to a District Court Judge for an order determining whether the claim to privilege is valid; and, for the purpose of determining any such application, the District Court Judge may require the communication or information to be produced to him or her.
(6) A District Court Judge may, on the application of a Customs officer or a member of the Police, disallow a privilege claimed under this section if the Judge is satisfied that the claim to privilege would, under section 67(1) of the Evidence Act 2006, be disallowed in a proceeding.
(7) Section 65 of the Evidence Act 2006 (which relates to waiver of privilege) applies in respect of any privilege under this section.
Section 144H: inserted, on 7 October 2011, by section 10 of the Copyright Amendment Act 2011 (2011 No 72).