R v Hay; Hay v R [2009] NSWCCA 228

New South Wales Court of Criminal Appeal

CITATION: R v Hay; Hay v R [2009] NSWCCA 228

HEARING DATE(S): 19 June 2009

JUDGMENT DATE: 8 September 2009

JUDGMENT OF: Young JA at [1]; Hidden J at [141]; Latham J at [142]

DECISION: (1) The appeal against conviction is dismissed; (2) The Crown appeal against sentence is dismissed; (3) Leave is given to Mr Hay to appeal against sentence; but (4) Mr Hay's appeal against sentence is dismissed.

CATCHWORDS: CRIMINAL LAW- appeals- conviction appeal- interpretation and application of Income Tax Assessment Act 1936 (Cth)- remarks of Crown Prosecutor- whether directions to jury adequate- whether unsafe and unsatisfactory verdict. CRIMINAL LAW- appeals- sentencing- Crown appeal against sentence- inadequacy of sentence. CRIMINAL LAW- appeals- sentencing- severity.

Crimes Act 1914 (Cth), ss 5, 16A, 20BA, 29D, 86(1) LEGISLATION CITED: Criminal Appeal Act 1912, s 6(1) Criminal Code Act 1995 (Cth), Div 134 Income Tax Assessment Act 1936 (Cth), Divisions 10B, 10BA, ss 124ZAB, 124ZAC

CATEGORY: Principal judgment

Commissioner of Taxation v Faywin Investments Pty Ltd (1990) 22 FCR 461 Commissioner of Taxation v Lau (1984) 6 FCR 202 (FC) Coppleson v Federal Commissioner of Taxation (1981) 34 ALR 377; 52 FLR 95 Equuscorp Pty Ltd v Glengallan Investments Pty Ltd [2004] HCA 55; 218 CLR 471 Everett v The Queen [1944] HCA 49; 181 CLR 295 Faywin Investments Pty Ltd v Federal Commissioner of Taxation (1989) 89 ALR 599 Federal Commissioner of Taxation v Coppleson (1981) 39 ALR 30; 57 FLR 234 Griffiths v The Queen [1977] HCA 44; 137 CLR 293 Hitch v Stone (2001) 73 TC 600 ICT Pty Ltd v Sea Containers Ltd (1995) 39 NSWLR 640 M v The Queen [1994] HCA 63; 181 CLR 487 McCullough v R (1982) 6 A Crim R 274 Paintin and Nottingham Ltd v Miller Gale and Winter [1971] NZLR 164 Pearce v R (2005) 216 ALR 690 Quinlan v R [2006] NSWCCA 284 R v Cook [2004] NSWCCA 52 CASES CITED : R v DDR [1998] 3 VR 580 R v Harris (2007) 171 A Crim R 267 Reg v Hay [1968] Qd R 459 R v Heyde (1990) 20 NSWLR 234 R v Kopa; Ex parte Director of Public Prosecutions (Cth) (2004) 206 ALR 197 R v Lucas [1981] 1 QB 720 R v M [1991] 2 Qd R 68 R v House (1921) 16 Cr App Rep 49 R v Roulston [1976] 2 NZLR 644 R v Stitt (1998) 102 A Crim R 428 R v Teasdale [2004] NSWCCA 91 R v Verma (1987) 30 A Crim R 441 R v Wall [2002] NSWCCA 42 R v Wheeler [2000] NSWCCA 34 Raftland Pty Ltd v Federal Commissioner of Taxation (2008) 82 ALJR 934 Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 Snook v London and West Riding Investments Ltd [1967] 2 QB 786