Vereker, J.M. & Ors v. Rodda, P.J. . Forsyth, N.H. v Rodda, P.J. & Anor [1987] FCA 140

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CATCHWORDS

ADMINISTRATIVE LAW - committal proceedings before Magistrate for conspiracy to defraud Commonwealth and defeat execution of a law of the Commonwealth - application for order of review - what the Magistrate need be satisfied of - requirements for an order of review for committal proceedings - whether Commissioner has interim rights prior to assessment - whether it meed be decided that a scheme is efficacious - what interest 18 required before there can be a defrauding - whether funds need be retained if not known that there is tax liability - consideration of commissioner's potential rights - position of legal adviser in taxation scheme - secondary participation in a taxation scheme ~- when a conspiracy is complete - effect of dealings by counsel for the prosecution

with a company named as a co-conspirator.

Administrative Decisions (Judicial Review) Act 1977 s.5

Bankruptcy Act 1966 5.40(1)(c) Crimes Act 1914 ss.7A(a), 86(1)(b), B6(1)(e)

Income Tax Assessment Act 1936 ss.6(1), 17(1), 48, SOA-N, 78, 177(1), 204, 260

Judiciary Act 1903, 5.68(1)(b) Magistrates (Summary Proceedings) Act 1975 s.56(1)(b).

Armah v. Government of China (1968) A.C. 192

Wentworth v. Rogers (1984) 2 N.S.W.L.R. 422

Lamb v. Moss (1983) 49 A.L.R. 533

Seymour v. Attorney-General (1984) 57 A.L.R. 68

Edwards v. Von Einem (Full Court - VG191 of 1984 - 12th October 1984)

Murphy v. Director of Public Prosecutions (1985) 60 A.L.R. 299

2.

The Queen v. Walsh and Harney (1984) V.R. 474 Parker v. Churchill (1986) 9 F.C.R. 316

Stephens v. Abrahams (1902) 27 V.L.R. 753 Barton v. Deputy Commissioner of Taxation (1974) 131 C.L.R. 370 Peter Buchanen Ltd. v. McVey (1955) A.C. 516

Clyne v. Deputy Federal Commissioner of Taxation (1981) 150 C.L.R. 1 Federal Commissioner of Taxation v. Casuarina Pty Ltd (1971) 127

C.L.R. 62