Grapsas v Unger [1986] HCA 52

High Court of Australia Mason, Wilson, Brennan, Deane and Dawson JJ. Grapsas v Unger [1986] HCA 52

ORDER Appeal allowed with costs. Orders of the Full Court of the Supreme Court of Victoria discharging orders nisi Nos. 14, 14d, 14e and 14f be set aside and in lieu thereof order that orders nisi Nos. 14, 14d, 14e and 14f be made absolute and that the convictions and fines imposed in respect of informations Nos. 919, 920, 925 and 926, including the order for costs in information No. 919, be quashed. Order that the respondent pay the appellant the costs of the proceedings in the Full Court in so far as they relate to orders nisi Nos. 14, 14d, 14e and 14f.

Cur. adv. vult.

The following written judgments were delivered:—

Sept. 23 Mason and Deane JJ.

The appellant appeals, by special leave, from a decision of the Full Court of the Supreme Court of Victoria (Murphy and Murray JJ., Young C.J. dissenting) [1] discharging orders nisi to review his conviction of four distinct offences under s. 230 of the Income Tax Assessment Act 1936 Cth ("the Act"). As presently relevant, that section provided that "[a]ny person who in any return knowingly and wilfully makes any misstatement affecting the liability of any person to tax or the amount of tax shall be guilty of an offence". The sole question which remains in issue is whether the appellant, on the now undisputed facts of each case, came within the tolerably clear words of that provision. In our view, he did. Since our reasons for that view substantially correspond with the reasons expressed in the judgments of Murphy J. and Murray J. in the Victorian Supreme Court and since the particular legislative provision has now been repealed, it is unnecessary that we do more than indicate, in summary form, what those reasons are.

1. [1986] V.R. 117.