R v Gould (No 1) [2019] NSWDC 688

R v Gould (No 1) [2019] NSWDC 688

The Court found that the manner in which the Disputed Documents were obtained from the Cayman Islands Information Tax Authority was not improper. The requests from the ATO complied with the requirements of the TIEA, disclosed the relevant transactions and purposes, and were sufficiently candid. Even if the documents had been obtained improperly, the desirability of admitting them due to their high probative value and importance in the proceedings substantially outweighed any undesirability, and therefore, the documents are admissible and admitted into evidence.

Jurisdiction
Australia
Judgment Date
28 October 2019
Procedural Posture
Criminal / Voir Dire / Evidentiary Ruling
Outcome
Documents are admissible; Objection dismissed
Legal Topics
['admissibility of Evidence' 'improperly or Illegally Obtained Evidence' 'mutual Assistance in Criminal Matters' 'treaty Interpretation']
['evidence' 'criminal Law' 'international Assistance'] ['admissibility of Evidence' 'improperly or Illegally Obtained Evidence' 'mutual Assistance in Criminal Matters' 'treaty Interpretation']

Case Brief

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Procedural Posture

Criminal / Voir Dire / Evidentiary Ruling

Legal Issues

  1. 1 ['Whether documents obtained from Cayman Islands were improperly obtained or in consequence of an impropriety within s138 of the Evidence Act 1995 (NSW)' 'Whether documents should be excluded under s138 Evidence Act 1995 (NSW)' 'Interpretation and operation of the Tax Information Exchange Agreement (TIEA) between Australia and Cayman Islands']

Ratio Decidendi

The Court found that the manner in which the Disputed Documents were obtained from the Cayman Islands Information Tax Authority was not improper. The requests from the ATO complied with the requirements of the TIEA, disclosed the relevant transactions and purposes, and were sufficiently candid. Even if the documents had been obtained improperly, the desirability of admitting them due to their high probative value and importance in the proceedings substantially outweighed any undesirability, and therefore, the documents are admissible and admitted into evidence.

Court Disposition

Documents are admissible; Objection dismissed

Orders

  • ['The documents produced by the Cayman Islands Information Tax Authority (CITIA) are admissible in this trial.']