R (Cth) v Petroulias (No. 30) [2007] NSWSC 1119

R (Cth) v Petroulias (No. 30) [2007] NSWSC 1119

Applying the Doney test, the evidence was capable of supporting guilty verdicts on Counts 1 and 2. For Count 1, the evidence could allow a jury to find that the Accused caused the relevant rulings and opinions to issue, did so by dishonest means through his conflict of interest, concealment and related conduct, and put the revenue of the Commonwealth at actual risk by issuing rulings and opinions capable of limiting the Commissioner and depriving him of the opportunity to advance arguable cases on fringe benefits tax or deductibility. The continued theoretical availability of audit, Part IVA or s.67 action, or later investigative discoveries, did not mean that the revenue was incapable of...

Jurisdiction
Australia
Judgment Date
08 October 2007
Procedural Posture
Criminal Jury Trial / Application by Accused for Verdict by Direction at Conclusion of Crown Case on First and Second Counts
Outcome
Applications refused.
Legal Topics
['verdict by Direction' 'defrauding the Commonwealth' 'commonwealth Officer Corruption' 'private Rulings and Advance Opinions' 'revenue Put at Risk' 'dishonest Means' 'causation' 'deprivation']
['criminal Law' 'taxation Law' 'evidence'] ['verdict by Direction' 'defrauding the Commonwealth' 'commonwealth Officer Corruption' 'private Rulings and Advance Opinions' 'revenue Put at Risk' 'dishonest Means' 'causation' 'deprivation']

Case Brief

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Procedural Posture

Criminal Jury Trial / Application by Accused for Verdict by Direction at Conclusion of Crown Case on First and Second Counts

Legal Issues

  1. 1 ['Whether the evidence was capable of sustaining a guilty verdict on Count 1 under s.29D Crimes Act 1914 (Cth), including causation, dishonest means and deprivation.' 'Whether the Crown evidence was capable of proving that the Accused put the revenue of the Commonwealth at actual risk by causing private rulings and advance opinions to issue.' 'Whether the Crown evidence was capable of sustaining a guilty verdict on Count 2 under s.73 Crimes Act 1914 (Cth).' 'Whether proof that rulings were wrong at law was necessary for Count 2.']

Ratio Decidendi

Applying the Doney test, the evidence was capable of supporting guilty verdicts on Counts 1 and 2. For Count 1, the evidence could allow a jury to find that the Accused caused the relevant rulings and opinions to issue, did so by dishonest means through his conflict of interest, concealment and related conduct, and put the revenue of the Commonwealth at actual risk by issuing rulings and opinions capable of limiting the Commissioner and depriving him of the opportunity to advance arguable cases on fringe benefits tax or deductibility. The continued theoretical availability of audit, Part IVA or s.67 action, or later investigative discoveries, did not mean that the revenue was incapable of...

Court Disposition

Applications refused.

Orders

  • ['The applications for verdicts by direction with respect to the first and second counts are refused.' 'The first and second counts will be left to the jury, together with the third count in relation to which no application was made.']