R v Kinghorn (No 4) [2019] NSWSC 1420

Supreme Court New South Wales

Medium Neutral Citation: R v Kinghorn (No 4) [2019] NSWSC 1420 Hearing dates: 31 July 2019, 1 August 2019, 8 – 10 October 2019 Decision date: 18 October 2019 Jurisdiction: Common Law Before: Adamson J Decision: Rulings on privilege made. Catchwords: PRACTICE – subpoenas – claims for legal professional privilege by prosecuting and investigative bodies – consideration of inconsistency – whether opposition by Crown to accused's application for permanent stay affects privilege of investigative bodies – whether waiver imputed

LEGALITY – whether loss of privilege due to unlawful disclosure of examinations conducted under s 264 of Income Tax Assessment Act 1936 (Cth); whether within exception for performance of officer's duties

PRACTICE AND PROCEDURE – construction of Uniform Civil Procedure Rules, r 1.9(4A) – whether objection taken by third party to production by recipient of subpoena governed by common law or Evidence Act 1995 (NSW)

CRIMINAL LAW - parties – relationship between Director of Public Prosecutions, Crown, Australian Federal Police and Australian Taxation Officer – independent role of prosecutor – obligations of disclosure Legislation Cited: Acts Interpretation Act 1901 (Cth), s 15AB Australian Crime Commission Act 2002 (Cth), s 30 Australian Federal Police Act 1979 (Cth) ss 6, 60A Crimes Act 1914 (Cth), s 29D Criminal Appeal Act 1912 (NSW), s 5F Criminal Code Act 1995 (Cth), ss 134.2, 135.1, 137.1 Criminal Procedure Act 1986 (NSW), s 20 Director of Public Prosecutions Act 1983 (Cth), ss 6, 9 Director of Public Prosecutions Regulations 1984 Evidence Act 1995 (NSW), ss 117, 118, 119, 122, 125, 126, 131A, 133 Evidence Amendment Act 2007 (NSW) Income Tax Assessment Act 1936 (Cth), ss 16, 264 Mutual Assistance in Criminal Matters Act 1987 (Cth) Sales Tax Assessment Act (No. 1) 1930 (Cth), s 10 Taxation Administration Act 1953 (Cth), ss 3C, 3E, 3G, 4, 5, 8D, 8K, 8N, 8P, 8ZJ, 355-30, 355-50, 355-70, 355-75, 355-175 Taxation Laws Amendment Act (No 3) 1989 (Cth) Uniform Civil Procedure Rules 2005 (NSW), r 1.9 Cases Cited: Anthony Hordern and Sons Ltd v Amalgamated Clothing and Allied Trades Union of Australia (1932) 47 CLR 1; [1932] HCA 9 Aouad v R; El-Zayet v R [2013] NSWSC 760 Armstrong Strategic Management & Marketing Pty Ltd v Expense Reduction Analysts Group Pty Ltd [2012] NSWCA 430; (2012) 295 ALR 348 Bailey v Director-General, Department of Land and Water Conservation (2009) 74 NSWLR 333; [2009] NSWCA 100 Bass v Permanent Trustee Co Ltd (1999) 198 CLR 334; [1999] HCA 9 Brown v West (1990) 169 CLR 195; [1990] HCA 7 Canadian Pacific Tobacco Co Ltd v Stapleton (1952) 86 CLR 1; [1952] HCA 32 Caratti v The Commissioner of Taxation [1999] FCA 1296; (1999) 42 ATR 714 Carbotech-Australia Pty Ltd v Yates [2008] NSWSC 1151 Carter v The Managing Partner, Northmore Hale Davy & Leake (1995) 183 CLR 121; [1995] HCA 33 Commissioner of Australian Federal Police v Propend Finance Pty Ltd (1997) 188 CLR 501; [1997] HCA 3 Commissioner of Taxation v De Vonk (1995) 61 FCR 564; [1995] FCA 994 Director of Public Prosecutions (NSW) v Stanizzo [2019] NSWCA 12 DSE (Holdings) Pty Ltd v Intertan Inc (2003) 127 FCR 499; [2003] FCA 384 Esso Australia v The Commissioner of Taxation (1999) 201 CLR 49; [1999] HCA 67 Expense Reduction Analysts Group Pty Ltd v Armstrong Strategic Management and Marketing Pty Limited (2013) 250 CLR 303; [2013] HCA 46 Filipowski v Nikolaos; Filipowski v Pontain Shipping Co Ltd [2004] NSWLEC 432; (2004) 136 LGERA 157 Glencore International AG v Commissioner of Taxation [2019] HCA 26; (2019) 93 ALJR 967 Gould v Director of Public Prosecutions (Cth) [2018] NSWCCA 109; (2018) 333 FLR 352 Grant v Downs (1976) 135 CLR 674; [1976] HCA 63 Hamilton v State of New South Wales [2016] NSWSC 1213 Hammond v The Commonwealth (1982) 152 CLR 188; [1982] HCA 42 Hancock v Rinehart (Privilege) [2016] NSWSC 12 Lee v The Queen (2014) 253 CLR 455; [2014] HCA 20 Mann v Carnell (1999) 201 CLR 1; [1999] HCA 66 New Cap Reinsurance Corp Ltd (in liq) v Renaissance Reinsurance Ltd [2007] NSWSC 258 Propend Finance Pty Ltd v Commissioner, Australian Federal Police (No 2) (1994) 35 ALD 25 R v Bunting (2002) 84 SASR 378; [2002] SASC 412 R v Cox & Railton (1884) 14 QBD 153 R v Kinghorn [2019] NSWSC 553 R v Kinghorn (No 2) [2019] NSWSC 989 R v Leach [2019] 1 Qd R 459; [2018] QCA 131 R v Petroulias (No 22) (2007) 213 FLR 293; [2007] NSWSC 692 R v Seller; R v McCarthy (2015) 89 NSWLR 155; [2015] NSWCCA 76 R v Yates (1991) 56 A Crim R 29 Saunders v Federal Commissioner of Taxation (1988) 19 ATR 1289; [1988] FCA 136 Singtel Optus Pty Ltd v Weston (2011) 81 NSWLR 526; [2011] NSWSC 1083 Strickland (A Pseudonym) v Director of Public Prosecutions (Cth) [2018] HCA 53; (2018) 93 ALJR 1 Waterford v Commonwealth (1987) 163 CLR 54; [1987] HCA 25 Watkins v State of Queensland [2008] 1 Qd R 564; [2007] QCA 430 X7 v Australian Crime Commission (2013) 248 CLR 92; [2013] HCA 29 Texts Cited: Commonwealth Director of Public Prosecutions, Prosecution Policy of the Commonwealth Commonwealth Director of Public Prosecutions, Statement on Disclosure, March 2017 Explanatory Memorandum, Taxation Laws Amendment Bill (No 3) 1989 (Cth) Senate, Parliamentary Debates (Hansard), 25 May 1989 Category: Procedural and other rulings Parties: Regina Commonwealth Director of Public Prosecutions (Applicant on the privilege motion) Commissioner of Taxation (Applicant on the privilege motion) Commissioner of the Australian Federal Police (Applicant on the privilege motion) John Alan Kinghorn (Accused) Representation: Counsel: P Neil SC/K Ginges/K Curry (Crown) J Renwick SC/A Garsia (Commonwealth Director of Public Prosecutions) T Howe QC/P Melican (Commissioner of Taxation, Commissioner of the Australian Federal Police) B Walker SC/S Buchen SC/G Huxley/H Atkin (Accused)