R v Kinghorn (No 2) [2019] NSWSC 989

Supreme Court New South Wales

Medium Neutral Citation: R v Kinghorn (No 2) [2019] NSWSC 989 Hearing dates: 1 August 2019 Date of orders: 01 August 2019 Decision date: 01 August 2019 Before: Adamson J Decision: (1) Adjourn the notice of motion filed by the Commissioner of Taxation on 16 July 2019, the notice of motion filed by the Commonwealth Director of Public Prosecutions on 22 July 2019 and the amended notice of motion filed by the Commissioner of the Australian Federal Police on 30 July 2019 to 6 September 2019.

(2) Reserve the costs of the adjournment. Catchwords: CRIMINAL PROCEDURE – adjournment – legality of disclosures of compulsory examinations of accused a central issue – Crown conceded that it had identified incorrect sources of power in earlier correspondence – adjournment sought to permit Crown to adduce evidence of legality of disclosure – application granted – important that factual findings be soundly based Legislation Cited: Criminal Procedure Act 1986 (NSW), s 29 Income Tax Assessment Act 1936 (Cth), s 264 Taxation Administration Act 1953 (Cth), ss 3E, 3G, 16, 355-70, 355-175 Cases Cited: Brown v West (1990) 169 CLR 195; [1990] HCA 7 Commissioner Australian Federal Police v Propend Finance Pty Ltd (1997) 188 CLR 501; [1997] HCA 3 Lee v The Queen (2014) 253 CLR 455; [2014] HCA 20 Mann v Carnell (1999) 201 CLR 1; [1999] HCA 66 R v Bunting (2002) 84 SASR 378 R v Kinghorn [2019] NSWSC 553 R v Leach [2018] QCA 131; (2018) 334 FLR 224 R v Mosely (1992) 28 NSWLR 735 R v Seller; R v McCarthy (2015) 89 NSWLR 155; [2015] NSWCCA 76 Strickland v Director of Public Prosecutions (Cth) [2018] HCA 53; (2018) 93 ALJR 1 Category: Procedural and other rulings Parties: Regina Commonwealth Director of Public Prosecutions (Applicant for adjournment, applicant on the motion filed 22 July 2019) Commissioner of Taxation (Applicant on the motion filed 16 July 2019) Commissioner of the Australian Federal Police (Applicant on the motion filed 30 July 2019) John Alan Kinghorn (Accused) Representation: Counsel: J Single/K Curry (Crown) J Renwick SC/P Singleton/A Garsia (Commonwealth Director of Public Prosecutions) R Bhalla (Commissioner of Taxation, Commissioner of the Australian Federal Police) S Buchen SC/H Atkin (Accused)