Gino Robert Cassaniti v Director of Public Prosecutions [2008] NSWDC 2

New South Wales District Court

CITATION: Gino Robert Cassaniti v Director of Public Prosecutions [2008] NSWDC 2

JUDGMENT DATE: 25 January 2008

JURISDICTION: Criminal/Appellate

JUDGMENT OF: Nicholson SC DCJ

1.Leave granted to amend Notice of Appeal against conviction to Notice of Appeal against refusal to annul convictions. DECISION: 2.Late application for leave to appeal against refusal to annul convictions granted. 3.Appeal against refusal of Local Court to annul conviction is dismissed. (see para 81)

CATCHWORDS: Criminal Law - Application for leave to appeal against refusal of Local Court to annul conviction - failure to furnish income tax returns - conviction in absence of applicant - refusal to annul ordered in absence of applicant - jurisdiction to hear appeal - late application for leave to appeal - matters impacting on discretion to annul conviction - averments - elements of offence - absolute liability - s162 notice - service of - reasonable time to comply

s162 Income Tax Assessment Act 1936 (Cth) s8C, s8ZL, s11, s13A Taxation Administration Act 1953 (Cth) LEGISLATION CITED: s. 13 Administrative Decisions (Judicial Review) Act 1977 (Cth) s5.1, s6.2 Criminal Code 1995 (Cth) s. 160 Evidence Act 1995 (Cth) s.4, s11, s11A, s12, s13 Crimes (Appeal and Review) Act 2001

Alva Nationa Pty Ltd v Unger (1981) 36 ALR 665 CASES CITED: Ambrose v Edmonds Wilson (1988) 19 ATR 1217 Deputy Commissioner of Taxation v Ganke [1975] 1 NSWLR 252

PARTIES: Gino Robert Cassaniti - Applicant for leave to appeal Director of Public Prosecutions - Respondent