COMMISSIONER OF TAXATION v BAFFSKY [2001] NSWCCA 332

(2001) 48 ATR 76 Reported Decision : [2001] ACL Rep 130 NSW 494 122 A Crim R 568

New South Wales Court of Criminal Appeal

CITATION : COMMISSIONER OF TAXATION v BAFFSKY [2001] NSWCCA 332 FILE NUMBER(S) : CCA 60279/01 HEARING DATE(S) : 8 August 2001 JUDGMENT DATE : 7 September 2001

PARTIES : Commissioner of Taxation (Appellant) Wayne Baffsky (Respondent) JUDGMENT OF : Spigelman CJ at 1; Simpson J at 110; Einfeld AJ at 111

LOWER COURT JURISDICTION : District Court LOWER COURT FILE NUMBER(S) : 01/12/0049 LOWER COURT JUDICIAL Backhouse DCJ OFFICER :

COUNSEL : T A Game SC / M M Cinque (Appellant) B Cross (Respondent) SOLICITORS : Commonwealth DPP (Appellant) Martin Ricci (Respondent) CATCHWORDS : CRIMINAL LAW - sentencing - revenue offence against Commonwealth - factors to be considered in exercising the discretion to dismiss a charge without proceeding to conviction - Crimes Act 1914 (Cth), s16A and s19B. Companies (Tasmania) Code Crimes Act 1900 (NSW) Crimes Act 1914 (Cth) LEGISLATION CITED : Crimes (Sentencing Procedure) Act 1999 (NSW) Criminal Appeal Act 1912 (NSW) Income Tax Assessment Act 1936 (Cth) Quarantine Act 1908 (Cth) Taxation Administration Act 1953 (Cth) Aikman v Bourne (1992) 63 ACrimR 467 Attorney General (NSW) v X (2000) 49 NSWLR 653 Cobiac v Liddy (1969) 119 CLR 257 DPP v El Karhani (1990) 21 NSWLR 370 Federal Commissioner of Taxation v Wormald International Australia Pty Ltd (1985) 17 ATR 129 House v The Queen (1936) 55 CLR 499 Kelton v Uren (1981) 27 SASR 92 Kowald v Hoile (No. 2) (1976) 14 SASR 314 CASES CITED: Jones v Morley (1981) 29 SASR 57 Lanham v Brake (1983) 34 SASR 578 McQuestin v Australian Securities Commission (1993) 2 TasR 30 Morrison v Peers (1995) 87 LGERA 39 O'Brien v Norton-Smith (MR) Pty Ltd (1995) 83 ACrimR 41 Patterson v Fenwick (1994) 115 FLR 462 R v Ingrassia (1997) 41 NSWLR 447 R v Paull (1990) 20 NSWLR 427 R v Sinclair (1990) 51 ACrimR 418 Thorneloe v Filipowski [2001] NSWCCA 213 DECISION : Questions in the Stated case answered as follows: 4(I) (a) No; (b) Yes; 4(II)(a) No; (b) Decline to Answer; (c) No; (d) No; 4(III)(a) Yes; (b) No; (c) No; 4(IV) Decline to Answer; 4(V) No.