Isbester v R [2013] NSWCCA 230

Court of Criminal Appeal Supreme Court New South Wales Medium Neutral Citation: Isbester v R [2013] NSWCCA 230 Hearing dates: Friday 27 September 2013 Decision date: 14 October 2013 Before: Hoeben CJ at CL at [1] Latham J at [60] Bellew J at [61] Decision: Leave to appeal is granted. The appeal is dismissed. Catchwords: CRIMINAL LAW - conviction appeal - recklessly dealing with money which was the proceeds of crime - s400.4(2) Criminal Code Act 1995 (Cth) - grounds of appeal that verdict unreasonable and incorrect directions as to elements of offence - offender delivering large amounts of cash to participants in a fraudulent tax avoidance scheme - whether cash delivered could ever be "proceeds of crime" as defined in the Act - what was the correct legal characterisation of the cash delivered by the offender - elements of offence made out and directions adequate - appeal dismissed. Legislation Cited: Criminal Code Act 1995 (Cth) - s400.4(2)\ Income Tax Assessment Act 1936 Taxation Administration Act 1953 Cases Cited: DPP v Jeffery [1992] 58 A Crim R 310 Saffron v DPP [1989] 96 FLR 196 Category: Principal judgment Parties: Arthur James Isbester - Appellant Cth Regina - Respondent Crown Representation: Counsel: Mr P Neil SC/Mr S Flood - Appellant Mr S Odgers SC/Mr M Leighton-Daly - Respondent Crown Solicitors: Blair Criminal Lawyers - Appellant Commonwealth DPP - Respondent Crown File Number(s): 2010/66002 Decision under appeal Date of Decision: 2013-07-24 00:00:00 Before: Tupman DCJ File Number(s): 2010/66002