Goldspink, R.L. v Moodie, R.G. & Ors [1988] FCA 23

JUDGMENT ko. O3.7.BB

NOT FOR DISTRIBUTION

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY No. G713 of 1987

GENERAL DIVISION

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BETWEEN: RICHARD LINDSAY GOLDSPINK

Applicant

AND: ROBERT GEORGE MOODIE & ORS

Respondent

CORAM: Davies J. DATE: 22 January 1988 PLACE: Sydney

REASONS FOR JUDGMENT

I will deal first, gentlemen, with the tes ocutory application. The applicant, Richard Lindsay Goldspink, and four other persons were in 1985 charged with eight counts of conspiracy to defraud the Commonwealth, the substance of each charge being a conspiracy to avoid the payment of income tax by virtue of tax avoidance and bottom of the harbour arrangements. The affairs of approximately 1400 companies were involved in the prosecution. Committal proceedings in respect thereof, taken before Mr Butler, Stipendiary Magistrate, have taken a considerable time and are still on

foot. The defendants have not yet made their addresses.

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2. Mr Goldspink, who was formerly a practicing accountant and is now an undischarged bankrupt by virtue of civil recovery proceedings brought in relation to the subject taxation arrangements, has problems in addition to a present shortage of funds. He has psychological problems and is suffering from neurosis and phobia. There were some medical reports in the material before me, one of which has described his condition as phobic anxiety disorder, another of which has described his problem as a disorder of personality as a manifestation of

which he has phobic symptoms. To date, Mr Goldspink has

conducted his own defence in the committal proceedings, not

being able to afford legal representation.

In March 1987, the Director of Public Prosecutions came to the conclusion that four of the taxation arrangements, the subject of the prosecutions, had occurred after the coming into operation of the Crimes Taxation Offences Act 1980 and had been backdated. Four new charges were laid against Mr Goldspink and one of his co-defendants, Mr Newby, and Mr Butler, Stipendiary Magistrate, was informed that the charges before him in relation to those matters were withdrawn. Those charges were laid in March or April of 1987 and the four charges were fixed for hearing on 1 February 1988, the hearing being expected to last three weeks. On 1 December 1987,