NSW Caselaw
New South Wales Court of Criminal Appeal
CITATION : REGINA v GAY [2002] NSWCCA 6 FILE NUMBER(S) : CCA 60285/01 HEARING DATE(S) : 8 November 2001 JUDGMENT DATE : 5 February 2002
PARTIES : REGINA v Brian Edward GAY JUDGMENT OF : Mason P at 1; Hulme J at 20; Hidden J at 27
LOWER COURT JURISDICTION : District Court LOWER COURT FILE NUMBER(S) : 00/31/0334 LOWER COURT JUDICIAL Shillington DCJ OFFICER :
COUNSEL : Appellant: E Nicholson QC Respondent Crown: G Bellew SOLICITORS : Appellant: Gray & Ryan Crown: Commonwealth Director of Public Prosecutions CATCHWORDS : Criminal appeal - sentencing - tax fraud - appropriateness of custodial sentence - relevance of administrative penalties imposed by Tax Commissioner - serious dely in laying charges a factor in mitigating otherwise appropriate sentence R v Stitt (1998) 102 ACrimR 428 R v Hamman (CCA, 1 December 1998, unreported) R v Kelvin [2000] NSWCCA 190 R v Cappadona (2001) 47 ATR 317 CASES CITED: Blanco (1999) 106 A Crim R 303 R v Todd [1982] 2 NSWLR 517 Mill v The Queen (1988) 166 CLR 59 R v Schwabegger [1998] 4 VR 649 R v Morris (1993) VR 192 Whitnall (1993) 68 A Crim R 119 DECISION : Reasons for orders made 8 November 2001
IN THE NEW SOUTH WALES COURT OF CRIMINAL APPEAL CCA 60285/01 MASON P HULME J HIDDEN J Tuesday 5 February 2002
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