The Commissioner of the Australian Federal Police v Pratten [2021] NSWSC 69

Supreme Court New South Wales

Medium Neutral Citation: The Commissioner of the Australian Federal Police v Pratten [2021] NSWSC 69 Hearing dates: 28-29 October 2020; 26 November 2020; 1 February 2021 Date of orders: 10 February 2021 Decision date: 10 February 2021 Jurisdiction: Common Law Before: Schmidt AJ Decision: I order that: 1. Pursuant to section 116 of the Proceeds of Crime Act 2002 (Cth), the First Defendant is to pay to the Commonwealth a pecuniary penalty in the amount of $2,431,522.13. 2. Pursuant to section 141 of the Act, the property referred to in the Schedule to the Summons is available to satisfy the pecuniary penalty order. 3. Pursuant to section 282(1) of the Act, and subject to s 284 of the Act, the Official Trustee is directed to pay to the Commonwealth, out of the property referred to in the Schedule to the Summons $2,431,522.13. 4. Pursuant to section 283(1) of the Act, for the purpose of complying with Order 3, the Official Trustee is directed, to sell or otherwise dispose of the property referred to in the Schedule to the Summons and may execute any deed or instrument in the name of the First to Sixth Defendants relating to the property. 5. Mr Pratten is to pay the Commissioner's costs as agreed or assessed. 6. All exhibits and subpoenaed material may be returned forthwith; any exhibits returned must be retained intact by the party or person that produced the material until the expiry of the time to file an appeal, or until any appeal has been determined. Catchwords: PROCEEDS OF CRIME — pecuniary penalty under s 116 of Proceeds of Crime Act 2002 (Cth) — defendant convicted of obtaining financial advantage by deception by concealment of taxable income contrary to s 134.2(1) of the Criminal Code Act 1995 (Cth) — benefit derived from offending – whether penalty can be calculated by reference to tax payable on concealed income — determination of penalty does not depend on Court's assessment of income tax payable by defendant — whether penalty can be imposed without evidence of Commissioner of Taxation's assessment of income tax payable on assessable income — order made