Pratten v R [2021] NSWCCA 251

Court of Criminal Appeal Supreme Court New South Wales Medium Neutral Citation: Pratten v R [2021] NSWCCA 251 Hearing dates: 26 and 27 July 2021 Date of orders: 25 October 2021 Decision date: 25 October 2021 Before: Gleeson JA at [1] Johnson J at [323] Beech-Jones J at [326] Decision: (1) Extend the time for filing of the notice of application for leave to appeal to 12 June 2019. (2) Grant leave to appeal a gainst conviction on grounds 1, 1A, 4 and 6. (3) Refuse leave to appeal under r 4.15 of the Supreme Court (Criminal Appeal) Rules 2021 (NSW) on grounds 2, 3, 5 and 6 (insofar as ground 6 challenges directions, or omission to direct the jury). (4) Appeal dismissed. Catchwords: CRIMINAL LAW — appeal against conviction — seven offences of dishonestly obtaining a financial advantage by deception by lodging tax returns which did not disclose all assessable income — whether monies paid to appellant or to third parties at his direction were income of appellant or loans — whether trial miscarried because evidence wrongfully admitted that amended notices of assessment were issued to appellant — whether trial judge erred in directions given to jury concerning elements of the offences and on tax law — whether a Shepherd direction required as to appellant's control of Vanuatu company making payments to him or to third parties at his direction — whether verdicts were unreasonable and not supported by the evidence — whether proviso applied notwithstanding evidence wrongfully admitted — Criminal Appeal Act 1912 (NSW), s 6(1) EVIDENCE — fresh evidence — distinction between "new evidence" and "fresh evidence" — whether significant possibility that jury acting reasonably would have acquitted appellant based on new evidence CRIME — appeals — appeal against refusal to discharge jury — where trial judge ruled that Crown case confined to payments made by Vanuatu insurance company — where Crown relied on earlier payments made at direction of appellant from another Vanuatu company to rebut defence submission — whether fundamental change in Crown case — whether miscarriage of justice Legislation Cited: Criminal Appeal Act 1912 (NSW), ss 5(1)(b), 6(1) Criminal Appeal Rules (NSW), r 4 Criminal Code Act 1995 (Cth), s 134.2(1) Evidence Act 1995 (NSW), ss 55, 97, 101, 135, 136, 137 Income Tax Assessment Act 1936 (Cth), ss 6(1), 19, Pt X, 316(1), 340, 456(1) Income Tax Assessment Act 1997 (Cth), ss 4-15, 6-5(1), 6-5(4) Legal Profession Act 2004 (NSW), s 728 Proceeds of Crime Act 2002 (Cth), s 37(1) Supreme Court (Criminal Appeal) Rules 2021 (NSW), r 4.15 Tax Administration Act 1953 (Cth), Pt IVC Cases Cited: Arthur Murray (NSW) Pty Ltd v Federal Commissioner of Taxation (1965) 114 CLR 314; [1965] HCA 58 Aussie Airlines Pty Limited v Australian Airlines Pty Limited & Qantas Airlines Limited (1996) 65 FCR 215; [1996] FCA 813 Bainton v Rajski (1992) 29 NSWLR 539 Barton v Walker (1979) 2 NSWLR 740 BCM v The Queen [2013] HCA 48; (2013) 88 ALJR 101 British American Tobacco Australia Ltd v Peter Gordon [2007] NSWSC 109 Bywater Investments Ltd v Federal Commissioner of Taxation (2016) 260 CLR 169; [2016] HCA 45 Castagna v R; Agius v R (2019) 278 A Crim R 194; [2019] NSWCCA 114 Charisteas v Charisteas [2021] HCA 29 Crofts v The Queen (1996) 186 CLR 427; [1996] HCA 22 Director of Public Prosecutions (Cth) v Pratten (No 2) (2017) 94 NSWLR 194; [2017] NSWCCA 42 DJ Singh v DH Singh and Others (No 2) [2018] NSWCA 31 Dovade Pty Ltd v Westpac Banking Group (1999) 46 NSWLR 168; [1999] NSWCA 113 Ebner v Official Trustee in Bankruptcy (2000) 205 CLR 337; [2000] HCA 63 Elomar v R; Hasan v R; Cheikho v R; Cheikho v R; Jamal v R (2014) 300 FLR 323; [2014] NSWCCA 303 Federal Commissioner of Taxation v Mochkin (2003) 127 FCR 185; [2003] FCAFC 15 Federal Commissioner of Taxes (South Australia) v Executor Trustee and Agency Co of South Australia Ltd (1938) 63 CLR 108; [1938] HCA 69 Filippou v The Queen (2015) 256 CLR 47; [2015] HCA 29 Gallagher v The Queen (1986) 160 CLR 392; [1986] HCA 26 GBF v R [2020] HCA 40; (2020) 384 ALR 569 Greenhalgh v R [2017] NSWCCA 94 Hamide v R (2019) 101 NSWLR 455; [2019] NSWCCA 219 House v The King (1936 55 CLR 499; [1936] HCA 40 Hughes v The Queen (2017) 263 CLR 338; [2017] HCA 20 Ivanoff v The Queen [2015] VSCA 116 Kalbasi v State of Western Australia (2018) 264 CLR 62; [2018] HCA 7 Kostov v Director of Public Prosecutions (NSW) (No 2) [2020] NSWCA 94 M v The Queen (1994) 181 CLR 487; [1994] HCA 63 Maric v The Queen (1978) 52 ALJR 631 MFA v The Queen (2002) 213 CLR 606; [2002] HCA 53 MRW v R [2011] NSWCCA 260 Nudd v The Queen [2006] HCA 9; (2006) 80 ALJR 614 Obeid v R (2017) 96 NSWLR 155; [2017] NSWCCA 221 Pell v The Queen (2020) 268 CLR 123; [2020] HCA 12 Pratten v R [2014] NSWCCA 117 Re Eric Abraham & Houda Jury; Ex parte Westpac Banking Corporation [1997] FCA 600 Re Polites; Ex parte The Hoyts Corporation Pty Ltd (1991) 173 CLR 78; [1991] HCA 25 RPS v The Queen (2000) 199 CLR 620; [2000] HCA 3 Rural and General Insurance v Goldsmiths Lawyers [2012] NSWSC 358 R v Abou-Chabake (2004) 149 A Crim R 417; [2004] NSWCCA 356 R v AH (1997) 42 NSWLR 702 R v Baden-Clay (2016) 258 CLR 308; [2016] HCA 35 R v Davidson (2009) 75 NSWLR 150; [2009] NSWCCA 150 R v Jo [2012] QCA 356 R v Pratten (No 17) [2015] NSWSC 642 R v Pratten (No 19) [2015] NSWSC 1111 R v Pratten (No 20) [2015] NSWSC 1102 R v Pratten (No 25) [2016] NSWSC 539 R v Quach [2002] NSWCCA 519 R v Zaiter [2004] NSWCCA 35 S & M Motor Repairs Pty Ltd v Caltex Oil (Australia) Pty Ltd (1988) 12 NSWLR 358; (1998) 91 FLR 175 Scott v Commissioner of Taxation (NSW) (1935) 35 SR (NSW) 215 Shepherd v The Queen (1990) 170 CLR 573; [1990] HCA 56 SKA v The Queen (2011) 243 CLR 400; [2011] HCA 13 Smith v The Queen (2001) 206 CLR 650; [2001] HCA 50 Taylor v R [2020] NSWCCA 355 The Queen v Baden-Clay (2016) 258 CLR 308; [2016] HCA 35 Trevascus v R [2021] NSWCCA 104 Washer v Western Australia (2007) 234 CLR 492; [2003] HCA 48 Waterhouse v Independent Commission Against Corruption (No 3) [2016] NSWCA 134 Weiss v The Queen (2005) 224 CLR 300; [2005] HCA 81 Wilde v R (1988) 164 CLR 365; [1988] HCA 6 Xie v R [2021] NSWCCA 1 Texts Cited: RW Parsons, Income Taxation in Australia: Principles of Income, Deductibility and Tax Accounting Category: Principal judgment Parties: Timothy Charles Pratten (Appellant) Commonwealth Director of Public Prosecutions (Respondent) Representation: Counsel: Timothy Charles Pratten (Self-represented) (Appellant) T McDonald SC / T Epstein (Respondent)