KNAGGS v COMMONWEALTH DIRECTOR OF PUBLIC PROSECUTIONS [2003] NSWSC 3

New South Wales Supreme Court

CITATION : KNAGGS v COMMONWEALTH DIRECTOR OF PUBLIC PROSECUTIONS [2003] NSWSC 3 revised - 29/01/2003 HEARING DATE(S) : 13 & 14 January 2003 JUDGMENT DATE : 17 January 2003 JURISDICTION: Common Law JUDGMENT OF : Adams J at 1 DECISION : Convictions quashed

CATCHWORDS : Information - validity - omission of express reference to element of offence - whether reference to offence section in Act sufficient - whether averment of fact must be explicit - whether no evidence of element of offence is jurisdictional error - s8ZL Taxation Administration Act 1953 - s146 Justices Act 1902 Taxation Administration Act 1953 Income Tax Assessment Act 1936 LEGISLATION CITED : Justices Act 1902 Crimes Act 1914 Indictment Act 1915 R v Barrell & Wilson (1979) Cr App R 250 Collins (1994) 76 A Crim R 204 In Re Prescott (1979) 70 Cr App R 244 Sutton v The Queen (1983-1884) 152 CLR 528 R v Ludlow [1971] AC 29 R v Cranston (1988) 1 Qd R 159 CASES CITED : Ex Parte Lovell re Buckley 1938 38 SR (NSW) 153 Clayton v John L Pty Ltd [1984] 1 NSWLR 344 Ex Parte Burnett; Re Wicks & Anor [1968] 2 NSWR 119 Ex parte Ryan; re Johnson 1943 44 SR (NSW) 12 DPP v Cassell (1995) 80 A Crim R 160 Craig v South Australia (1995) 184 CLR 163 Yisrael v District Court of NSW (1996) 87 A Crim R 63 Douglas Knaggs

PARTIES : v