WILLS v PETROULIAS [2003] NSWCA 286

Reported Decision : 58 NSWLR 598

New South Wales Court of Appeal

CITATION : WILLS v PETROULIAS [2003] NSWCA 286 revised - 16/12/2003 HEARING DATE(S) : 27 August 2003 JUDGMENT DATE : 3 October 2003

JUDGMENT OF : Spigelman CJ at 1; Handley JA at 93; Santow JA at 94 DECISION : Leave to appeal granted. Appeal allowed with costs.

CATCHWORDS : CRIMINAL LAW - Defrauding Commonwealth - element of loss - actual loss - risk or imperilment of revenue - loss of opportunity to litigate - where alleged dishonest procurement of private binding ruling - whether necessary to demonstrate ruling incorrect - CRIMINAL LAW - Committal process - appropriate orders upon identification of error of law in committal - availability of Basha inquiry Crimes Act 1914 (Cth) ss 29D, 70, 73 Crimes (Local Courts Appeal and Review) Act 2001 Sch 1 LEGISLATION CITED : Fringe Benefits Tax Assessment Act 1986 (Cth) Income Tax Assessment Act 1936 (Cth) ss 65, 109, 170BB Justices Act 1902 ss 41, 104, 109, 110 Taxation Administration Act 1953 (Cth) ss 147ZAF, 147ZAL, 147ZAN, 147ZAQ Basha v R (1989) 39 A Crim R 337 Board of Trade v Owen [1957] AC 602 Essenbourne Pty Ltd v Commissioner of Taxation [2002] FCA 1577 Kolalich v Director of Public Prosecutions of New South Wales (1991) 173 CLR 222 MacLeod v The Queen (2003) 77 ALJR 1047 Peters v The Queen (1998) 192 CLR 493 R v Bassey (1931) 22 Cr App R 160 R v Scott [1975] AC 819 CASES CITED : R v Taylor (1997) 6 Tas R 310 R v Terry [1984] 1 AC 374 R v Withers [1975] AC 842 R v Withers [1974] 1 QB 414 Spies v The Commonwealth Bank of Australia (1991) 24 NSWLR 691 Spies v The Queen (2000) 201 CLR 603 The Queen v Kastratovic (1986) 42 SASR 59 Wai Yu-tsang [1992] 1 AC 269 Welham v Director of Public Prosecutions [1961] AC 103 Wigan v Edwards (1973) 47 ALJR 586 Gary Andrew Wills (Claimant) PARTIES : Nikytas Nicholas Petroulias (Opponent)