R v Kinghorn [2019] NSWSC 553

Supreme Court New South Wales

Medium Neutral Citation: R v Kinghorn [2019] NSWSC 553 Hearing dates: 10 May 2019 Date of orders: 10 May 2019 Decision date: 10 May 2019 Jurisdiction: Common Law Before: Adamson J Decision: (1) Dismiss the notices of motion filed on behalf of the Commissioners of Taxation and the Australian Federal Police and on behalf of the Commonwealth Director of Public Prosecutions to set aside the subpoenas issued at the request of the accused.

(2) Reserve the question of costs. Catchwords: CRIME – subpoenas to obtain material not disclosed by prosecuting authority – legitimate forensic purpose demonstrated – purpose to obtain evidence to prove non-compliance or illegality – notices of motion to set aside subpoenas dismissed Legislation Cited: Income Tax Assessment Act 1936 (Cth), s 264 Taxation Administration Act 1953 (Cth), ss 2, 3E Cases Cited: Attorney-General (NSW) v Chidgey [2008] NSWCCA 65; (2008) 182 A Crim R 536 Bass v Permanent Trustee Co Ltd (1999) 198 CLR 334; [1999] HCA 9 Blatch v Archer (1774) 1 Cowp 63 Commissioner for Railways v Small (1938) 38 SR (NSW) 564 Gould v Director of Public Prosecutions (Cth) [2018] NSWCCA 109; (2018) 333 FLR 352 Ragg v Magistrates Court of Victoria (2008) 18 VR 300 R v Leach [2018] QCA 131; (2018) FLR 224 R v Reardon (No 2) (2004) 60 NSWLR 454; [2004] NSWCCA 197 Strickland v Director of Public Prosecutions (Cth) (2018) 93 ALJR 1; [2018] HCA 53 X7 v R [2014] NSWCCA 273; (2014) 292 FLR 57 Category: Procedural and other rulings Parties: Regina Commonwealth Director of Public Prosecutions (Applicant) Commissioner of Taxation (Applicant) Commissioner of the Australian Federal Police (Applicant) John Alan Kinghorn (Accused) Representation: Counsel: P W Neil SC/K Ginges (Crown) R Lee (Commonwealth Director of Public Prosecutions on notice of motion to set aside subpoenas) R Bhalla (Commissioner of Taxation, Commissioner of the Australian Federal Police) B Walker SC/S Buchen SC/G Huxley (Accused)