NSW Caselaw
New South Wales Supreme Court
CITATION : R (Cth) v Petroulias (No. 28) [2007] NSWSC 879
HEARING DATE(S) : 8 August 2007
JUDGMENT DATE : 9 August 2007
JUDGMENT OF : Johnson J at 1
EX TEMPORE JUDGMENT DATE : 9 August 2007
DECISION : The four Federal Court decisions tendered by the Crown are relevant and admissible; defence objection to their tender is overruled.
CATCHWORDS : CRIMINAL LAW - trial by jury - indictment includes count of defrauding the Commonwealth - element of deprivation - Crown to prove that Commissioner of Taxation had an arguable case to put that private binding rulings and advance opinions were wrong and that risk to revenue was such that Commonwealth was deprived of something of value - issue for jury to determine as element of deprivation - defence tenders, without objection, six decisions of the Federal Court of Australia concerning fringe benefits tax and deductibility issues - Crown tenders four additional decisions - defence objection to Crown tender - in circumstances of trial, four decision relevant and admissible - objection overruled
Crimes Act 1914 (Cth) LEGISLATION CITED : Evidence Act 1995 Income Tax Assessment Act 1936 (Cth)
R v Petroulias (2005) 62 NSWLR 663 R (Cth) v Petroulias (No. 1) [2006] NSWSC 788 Petroulias v R (Cth) [2006] NSWCCA 415 Petroulias v The Queen [2007] HCA Trans 92 Essenbourne Pty Limited v Commissioner of Taxation [2002] FCA 1577 Walstern Pty Limited v Commissioner of Taxation [2003] FCA 1428 Spotlight Stores Pty Limited v Commissioner of Taxation [2004] FCA 650 CASES CITED : Pridecraft Pty Limited v Commissioner of Taxation [2004] FCAFC 339 Caelli Constructions (Vic) Pty Limited v Commissioner of Taxation [2005] FCA 1467 Commissioner of Taxation v Indooroopilly Children Services (Qld) Pty Limited [2007] FCAFC 16 Doney v The Queen [1990] 171 CLR 207 Harris v Commissioner of Taxation [2002] FCAFC 226 Prebble v Commissioner of Taxation [2003] FCAFC 165 Kajewski v Commissioner of Taxation [2003] FCA 258 Cameron Brae Pty Limited v Commissioner of Taxation [2006] FCA 918
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