REGINA v Nikytas Nicholas PETROULIAS [2005] NSWCCA 75

Reported Decision : 152 A Crim R 244 62 NSWLR 663

New South Wales Court of Criminal Appeal

CITATION: REGINA v Nikytas Nicholas PETROULIAS [2005] NSWCCA 75

HEARING DATE(S): 1 March 2005

JUDGMENT DATE: 11 March 2005

JUDGMENT OF: Spigelman CJ at 1; Mason P at 30; Hunt AJA at 1

DECISION: Appeal upheld. Stay set aside.

CATCHWORDS: Crimes Act 1914 (Cth) s29D - charge of defrauding the Commonwealth - taxation fraud - risk to revenue - Pt IVAA Taxation Administration Act 1953 (Cth) - Private Rulings - loss of ability to litigate - s170BB Income Tax Assessment Act 1936 (Cth) - mixed question of fact and law - directions to jury - arguability in law - permanent stay of criminal prosecution - fair trial (D)

Evidence Act 1995 s80 LEGISLATION CITED: Crimes Act 1914 (Cth) s29D Income Tax Assessment Act 1936 s170BB

Ahern v The Queen (1988) 165 CLR 87 Board of Trade v Owen [1957] AC 602 Essenbourne Pty Ltd v Commissioner of Taxation [2002] FCA 1577, 51 ATR 629 Jago v District Court of New South Wales (1989) 168 CLR 23 Lustre Hosiery Ltd v York (1935) 54 CLR 314 MacLeod v The Queen (2003) 214 CLR 230 Makita (Australia) Pty Ltd v Sprowles (2001) 52 NSWLR 705 Peters v The Queen (1009) 192 CLR 493 Petroulias v Wills [2004] NSWSC 739 PrideCraft Pty Ltd v Commissioner of Taxation [2004] FCAFC 339, (2005) ATC 4001 R v Bassey (1931) 22 Cr App R 160 CASES CITED: R v Cassell (1998) 45 NSWLR 325 R v Davies (1993) 7 SASR 373 R v Kastratovic (1985) 42 SASR 59 R v Terry [1984] 1 AC 374 R v Withers [1975] AC 842 Regina v R [1992] 1 AC 599 Subramaniam v The Queen (2004) 79 ALJR 116 The Queen v L (1991) 174 CLR 379 Vetter v Lake Macquarie City Council (2000) 202 CLR 439 Wai Yu-tsang [1992] 1 AC 269 Walstern v Commissioner of Taxation [2003] FCA 1428, 54 ATR 423 Spotlight Stores Pty Ltd v Commissioner of Taxation [2004] FCA 650, 55 ATR 745 Wills v Petroulias (2003) 58 NSWLR 598