Thanks, I can reproduce it now. Debugging the code, it looks like a problem with UTF-8 with BOM formatted .sql files. I logged https://liquibase.jira.com/browse/CORE-1434 and applied a fix to the 3.x branch for 3.0.5.
For now, if you convert your sql file to ascii or BOM-less UTF8 it will work just fine.
Nathan