R v Pratten (No 9) [2012] NSWSC 1672

Supreme Court New South Wales

Medium Neutral Citation: R v Pratten (No 9) [2012] NSWSC 1672 Hearing dates: 12 March 2012, 14 March 2012, 19 March 2012-23 March 2012, 26 March 2012 -29 March 2012, 02 April 2012, 04 April 2012 -05 April 2012, 11 April 2012, 14 April 2012 -30 April 2012, 01 May 2012 -02 May 2012, 04 May 2012, 07 May 2012, 09 May 2012-28 May 2012 Decision date: 28 May 2012 Jurisdiction: Common Law Before: Rothman J Decision: 1. Application for a directed verdict is rejected. Catchwords: CRIMINAL - Interlocutory proceedings - accused charged with obtaining financial advantage by deception contrary to s 134.1 of the Criminal Code Act 1995 (Cth) -directed verdict application - tax payable on objectively ascertained income - dishonest return claimed not to be capable of giving rise to offence - application refused Legislation Cited: Criminal Code Act 1995 (Cth) Cases Cited: Director of Public Prosecutions (NSW) v JMR (1991) 57 A Crim R 39 Doney v The Queen [1990] HCA 51; (1990) 171 CLR 207 Matthews v Fountain [1982] VR 1045 R v Haas (1986) 22 A Crim R 299 R v Philip Wan Por Leung (No 3) [2009] NSWSC 450 R v R (1989) 18 NSWLR 74 Re Mendonca; Ex parte Commissioner of Taxation (1969) 15 FLR 256 Category: Procedural and other rulings Parties: Regina (Crown) Timothy Charles Pratten (Defendant) Representation: Counsel: Mr K Chapple SC with Mr B Hatfield (Crown) Mr M Leighton-Daly (Defendant) File Number(s): 2010/315475