Dunesky, P.E. & Anor v. Elder, W. & Ors [1994] FCA 1020

Dunesky, P.E. & Anor v. Elder, W. & Ors [1994] FCA 1020

By majority, the warrants were valid. The justice expressed satisfaction by information on oath, the sworn information supplied sufficient material, and the three conditions in the warrants sufficiently refined and limited the things to be seized. The use of the expression assessable income did not prevent the warrants from disclosing the offence of defrauding the Commonwealth contrary to s.29D of the Crimes Act 1914. The information and attachments made clear that a tax audit and investigation had occurred and that substantial material was already held, so no material non-disclosure, misrepresentation or lack of good faith was established. Black CJ dissented and would have held the...

Jurisdiction
Australia
Judgment Date
20 December 1994
Procedural Posture
Appeals Concerning Applications for Judicial Review of Decisions to Issue Search Warrants Under S.10(1) of the Crimes Act 1914 / On Appeal From Orders of Whitlam J Dismissing Applications for Judicial Review
Outcome
Appeals dismissed.
Legal Topics
['search Warrants' 'judicial Review' 'validity of Warrants' 'reasonable Suspicion and Reasonable Belief' 'disclosure to Issuing Justice' 'defrauding the Commonwealth' 'income Tax Returns']
['criminal Law' 'administrative Law' 'taxation Law'] ['search Warrants' 'judicial Review' 'validity of Warrants' 'reasonable Suspicion and Reasonable Belief' 'disclosure to Issuing Justice' 'defrauding the Commonwealth' 'income Tax Returns']

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Procedural Posture

Appeals Concerning Applications for Judicial Review of Decisions to Issue Search Warrants Under S.10(1) of the Crimes Act 1914 / On Appeal From Orders of Whitlam J Dismissing Applications for Judicial Review

Legal Issues

  1. 1 ['Whether the search warrants issued under s.10(1) of the Crimes Act 1914 were invalid because they were excessively broad and uncertain' 'Whether the warrants disclosed an offence known to law where they referred to failure to declare assessable income' 'Whether there was a failure to disclose material facts to the justice issuing the warrants' 'Whether the statutory conditions for issuing the search warrants were strictly complied with']

Ratio Decidendi

By majority, the warrants were valid. The justice expressed satisfaction by information on oath, the sworn information supplied sufficient material, and the three conditions in the warrants sufficiently refined and limited the things to be seized. The use of the expression assessable income did not prevent the warrants from disclosing the offence of defrauding the Commonwealth contrary to s.29D of the Crimes Act 1914. The information and attachments made clear that a tax audit and investigation had occurred and that substantial material was already held, so no material non-disclosure, misrepresentation or lack of good faith was established. Black CJ dissented and would have held the...

Court Disposition

Appeals dismissed.

Orders

  • ['The appeals be dismissed.' 'The appellants pay the respondents costs of the appeals.']