R v Agius; R v Castagna (No 11) [2018] NSWSC 2043

Supreme Court New South Wales

Medium Neutral Citation: R v Agius; R v Castagna (No 11) [2018] NSWSC 2043 Hearing dates: 21 March 2018 Decision date: 22 March 2018 Jurisdiction: Common Law - Criminal Before: Adamson J Decision: Applications for verdict by direction refused Catchwords: CRIMINAL LAW – practice and procedure – application for verdicts by direction – refused as question whether income was that of accused or a company a question of fact for the jury Legislation Cited: Criminal Code Act 1995, Sch 1, s 135.4 Income Tax Assessment Act 1936 (Cth) s 19, 260 Income Tax Assessment Act 1997 (Cth) s 6-5 Cases Cited: Baker v Federal Commissioner of Taxation (1989) 20 ATR 798 Baker v Federal Commissioner of Taxation (1989) 20 ATR 1706 Doney v The Queen (1990) 171 CLR 207 Federal Commissioner of Taxation v Mochkin (2003) 127 FCR 185; [2003] FCAFC 15 May v O'Sullivan (1955) 92 CLR 654 Raftland Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia (2008) 238 CLR 516; [2008] HCA 21 Snook v London & West Riding Investments Ltd [1967] 2 QB 786 Tupicoff v Commissioner of Taxation (1984) 4 FCR 505 Category: Procedural and other rulings Parties: Regina Robert Francis Agius Anthony Dante Castagna Representation: Counsel: P McGuire SC/A McGrath (Crown) P Lowe (Accused Agius) P Strickland SC/S White SC/S Callan (Accused Castagna)