R v Pratten (No 19) [2015] NSWSC 1111

R v Pratten (No 19) [2015] NSWSC 1111

The notices of assessment were indirectly relevant to a fact in issue because they bore on the source of income or benefits allegedly used by Mr Pratten during the charge years and on whether those monies might have been earlier accumulated wealth. Any risk of unfair prejudice arising from the jury's treatment of the assessments could be overcome by appropriate directions, so the documents were admissible.

Jurisdiction
Australia
Judgment Date
27 July 2015
Procedural Posture
Criminal Proceeding / Admissibility Ruling on Voir Dire
Outcome
Documents admitted
Legal Topics
['admissibility of Evidence' 'relevance' 'unfair Prejudice' 'income Tax Assessments' 'jury Directions']
['evidence' 'criminal Law'] ['admissibility of Evidence' 'relevance' 'unfair Prejudice' 'income Tax Assessments' 'jury Directions']

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 2 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Procedural Posture

Criminal Proceeding / Admissibility Ruling on Voir Dire

Legal Issues

  1. 1 ['Whether notices of assessment of income tax issued for tax years ending 30 June 1993 through to 30 June 2002 were relevant to the proceedings.' 'Whether admission of the notices of assessment would cause unfair prejudice to the accused because of a risk that the jury would speculate as to their veracity.']

Ratio Decidendi

The notices of assessment were indirectly relevant to a fact in issue because they bore on the source of income or benefits allegedly used by Mr Pratten during the charge years and on whether those monies might have been earlier accumulated wealth. Any risk of unfair prejudice arising from the jury's treatment of the assessments could be overcome by appropriate directions, so the documents were admissible.

Court Disposition

Documents admitted

Orders

  • ['The documents, comprising notices of assessment of income tax issued for the tax years ending 30 June 1993 to 30 June 2002, are admissible.' 'The documents are allowed to be tendered.']