YOUNAN, Adison v R [2010] NSWDC 168

YOUNAN, Adison v R [2010] NSWDC 168

The court was not satisfied beyond reasonable doubt that the ATO had served the final notice on the appellant by post, based on deficiencies and doubts in the evidence regarding the system, records, address for service, and process, resulting in the setting aside of the conviction.

Parties
Appellant: Adison Younan; Respondent: Regina
Jurisdiction
Australia
Judgment Date
13 April 2010
Procedural Posture
Criminal Appeal / Conviction Appeal
Outcome
appeal allowed, conviction set aside
Legal Topics
Conviction Appeal, Failure to File Tax Return, Service of Notice, Onus of Proof, Circumstantial Evidence
Criminal Law Taxation Law Conviction Appeal Failure to File Tax Return Service of Notice Onus of Proof Circumstantial Evidence

Case Brief

Summary, issues, holding and outcome

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Parties

Adison Younan

Appellant

Regina

Respondent

Procedural Posture

Criminal Appeal / Conviction Appeal

Legal Issues

  1. 1 Whether the prosecution proved beyond reasonable doubt that the final tax return notice was served on the appellant by post
  2. 2 Whether the correct address was used for service of the notice

Ratio Decidendi

The court was not satisfied beyond reasonable doubt that the ATO had served the final notice on the appellant by post, based on deficiencies and doubts in the evidence regarding the system, records, address for service, and process, resulting in the setting aside of the conviction.

Court Disposition

appeal allowed, conviction set aside

Orders

  • The conviction is set aside under section 20 of the Crimes (Appeal and Review) Act 2001