Pratten v Commonwealth Director of Public Prosecutions [2013] NSWSC 594

Supreme Court New South Wales

Medium Neutral Citation: Pratten v Commonwealth Director of Public Prosecutions [2013] NSWSC 594 Hearing dates: 19 November 2012 Decision date: 21 May 2013 Before: Rothman J Decision: (1)Summons dismissed; (2)Proceedings dismissed; (3)The plaintiff shall pay the defendants' costs of and incidental to the proceedings, as agreed or assessed; (4)Liberty is granted to the parties to apply to the Court, within seven days hereof, for a different or special order as to costs. Such application to be made in writing accompanied by submissions of no more than three (3) pages and, if made, the other parties may respond by submission of no more than three (3) pages within a further seven days. Catchwords: ADMINISTRATIVE LAW - jurisdiction of the Supreme Court under s 39B of the Judiciary Act - discussion of motion in arrest of judgment - jurisdiction to declare void or quash income tax assessment - application for mandamus and prohibition against Commonwealth officers in collateral attack on criminal proceedings in the Court - discretion where broader rights on appeal are available - whether determination of financial advantage in criminal proceedings was reliant upon tax assessment and as a consequence impermissible non-judicial act inconsistent with the Constitution Legislation Cited: Australian Federal Police Act 1979 (Cth) Australian Federal Police Regulations 1979 (Cth) Bankruptcy Act 1966 (Cth) Crimes (Sentencing Procedure) Act Crimes Act 1900 Crimes Act 1914 (Cth) Criminal Appeal Act 1912 Criminal Code Act 1995 (Cth) Criminal Procedure Act 1986 Income Tax Assessment Act 1936 (Cth) Judiciary Act 1903 (Cth) Supreme Court Act 1970 Cases Cited: ASIC v Rich [2005] NSWSC 62; (2005) 188 FLR 416 Australian Securities & Investments Commission v Marshall Bell Hawkins Limited [2003] FCA 833 Beckett v New South Wales [2013] HCA 17 Bond v Tuohy [1995] FCA 1085; (1995) 56 FCR 92 CDJ v VAJ [1998] HCA 67; (1998) 197 CLR 172 Chief Executive Officer of Customs v Jiang [2001] FCA 145; (2001) 111 FCR 395 Clarkson v Director of Public Prosecutions [1990] VR 745 Coco v R [1994] HCA 15; (1994) 179 CLR 427 Commissioner of Taxation of the Commonwealth of Australia v Futuris Corporation Limited [2008] HCA 32; (2008) 237 CLR 146 Construction, Forestry, Mining and Energy Union v Australian Industrial Relations Commission [2007] FCAFC 32; (2007) 157 FCR 260 Craig v South Australia [1995] HCA 58; (1995) 184 CLR 163 Denlay v Federal Commissioner of Taxation [2011] FCA 1092; (2011) 83 ATR 858 Denlay v Federal Commissioner of Taxation [2011] FCAFC 63; (2011) 193 FCR 412 DJL v Central Authority [2000] HCA 17; (2000) 201 CLR 226 Electrolux Home Products Pty Limited v The Australian Workers' Union [2004] HCA 40; (2004) 221 CLR 309 Farah Constructions Pty Limited v Say-Dee Pty Limited [2007] HCA 22; (2007) 230 CLR 89 Ignjatic v R (1993) 68 A Crim R 333 International Finance Trust Company Limited v New South Wales Crime Commission [2009] HCA 49; (2009) 240 CLR 319 Kirk v Industrial Court of New South Wales [2010] HCA 1; (2010) 239 CLR 531 Likiardopoulos v The Queen [2012] HCA 37; (2012) 86 ALJR 1168 Marbury v Madison 5 (1 Cranch) US 137 (1803) Minister for Immigration and Multicultural Affairs v Bhardwaj [2002] HCA 11; (2002) 209 CLR 597 Moti v The Queen [2011] HCA 50; (2011) 245 CLR 456 Plaintiff S157/2002 v Commonwealth of Australia [2003] HCA 2; (2003) 211 CLR 476 Plaintiff S3/2013 v Minister for Immigration and Citizenship [2013] HCA 22 Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355 R v Billington [1980] VR 625 R v Birks (1990) 19 NSWLR 677 R v Coldham; Ex parte Australian Workers' Union [1983] HCA 35; (1983) 153 CLR 415 R v Colling (1847) 2 Cox 184 R v Commonwealth Court of Conciliation and Arbitration; Ex parte Whybrow & Co [1910] HCA 33; (1910) 11 CLR 1 R v Commonwealth Court of Conciliation and Arbitration; Ex parte Brisbane Tramways Company Limited [1914] HCA 15; (1914) 18 CLR 54 R v Cook; Ex parte Twigg [1980] HCA 36; (1980) 147 CLR 15 R v Cross [1973] QB 937; (1973) 57 Cr App R 660 R v Dunn (1843) 1 C & K 730 R v Gulbir Rana Singh [2003] EWCA Crim 3712 R v Halmi [2005] NSWCCA 2; (2005) 62 NSWLR 263 R v Hibble; Ex parte The Broken Hill Proprietary Company Limited [1920] HCA 83; (1920) 28 CLR 456 R v Howard (1992) 29 NSWLR 242 R v Janceski [2005] NSWCCA 281; (2005) 64 NSWLR 10 R v Laming (1990) 90 Cr App R 450 R v Matthews (1863) 2 SCR (NSW) 227 R v Metal Trades Employers' Association; Ex parte Amalgamated Engineering Union (Australian Section) [1951] HCA 3; (1951) 82 CLR 208 R v Nash (1855) 2 Legge 905 R v Stephens (1990) 48 A Crim R 323 R v Tang [2007] SADC 74 R v Waddington (1800) 1 East 143 R v Wylie, Howe & McGuire (1919) 83 JP 295 Re Jarman; Ex parte Cook (No 1) [1997] HCA 13; (1997) 188 CLR 595 Re McBain; Ex parte Australian Catholic Bishops Conference [2002] HCA 16; (2002) 209 CLR 372 Re Minister for Immigration and Multicultural Affairs; Ex parte Durairajasingham [2000] HCA 1; (2000) 74 ALJR 405 Re Refugee Review Tribunal; Ex parte Aala [2000] HCA 57; (2000) 204 CLR 82 Ridgeway v R [1995] HCA 66; (1995) 184 CLR 19 Rogers v R [1994] HCA 42; (1994) 181 CLR 251 Saffron v R (1988) 17 NSWLR 395 Solution 6 Holdings Limited v Industrial Relations Commission of New South Wales [2004] NSWCA 200; (2004) 60 NSWLR 558 Walkom v Cutcher & Neale Pty Ltd (1996) 31 ATR 603 Williams v Keelty [2001] FCA 1301; (2001) 111 FCR 175 Williams v Spautz [1992] HCA 34; (1992) 174 CLR 509 Texts Cited: PJ Richardson Archbold, Criminal Pleading, Evidence and Practice (2010) Thomson Reuters at paragraph 1-251 Category: Principal judgment Parties: Timothy Charles Pratten (Plaintiff) Commonwealth Director of Public Prosecutions (First Defendant) Federal Commissioner of Taxation (Second Defendant) Commissioner of the Australian Federal Police (Third Defendant) Gerard Fletcher (Fourth Defendant) Representation: Counsel: R L Seiden/P K Bruckner/T J Davy (Plaintiff) M A Wigney SC/B Hatfield (First Defendant) D Fagan SC/J S Gleeson SC (Second, Third and Fourth Defendants) Solicitors: AHA Taylor Lawyers (Plaintiff) Commonwealth Director of Public Prosecutions (First Defendant) Australian Government Solicitor (Second, Third and Fourth Defendants) File Number(s): 2012/277751 Publication restriction: None