R v Agius; R v Castagna (No 11) [2018] NSWSC 2043

R v Agius; R v Castagna (No 11) [2018] NSWSC 2043

The determination of whether income is that of the individual or the company is a question of fact for the jury, and evidence exists sufficient to leave the matter to the jury; thus, applications for verdicts by direction must be refused.

Jurisdiction
Australia
Judgment Date
22 March 2018
Procedural Posture
Criminal / Application for Verdicts by Direction After Closing of Evidence, Before Closing Addresses
Outcome
applications for verdicts by direction refused
Legal Topics
['application for Verdicts by Direction' 'question Whether Income Was That of Accused or Company' 'jury Determination of Factual Matrix']
['criminal Law' 'tax Law'] ['application for Verdicts by Direction' 'question Whether Income Was That of Accused or Company' 'jury Determination of Factual Matrix']

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Procedural Posture

Criminal / Application for Verdicts by Direction After Closing of Evidence, Before Closing Addresses

Legal Issues

  1. 1 ["Whether the monies paid by Macquarie Bank under consultancy agreements constituted the accused Castagna's income or Billbury Limited's income" 'Whether the application for directed verdicts of acquittal should be granted, leaving the issue to the jury as a factual question']

Ratio Decidendi

The determination of whether income is that of the individual or the company is a question of fact for the jury, and evidence exists sufficient to leave the matter to the jury; thus, applications for verdicts by direction must be refused.

Court Disposition

applications for verdicts by direction refused

Orders

  • ['Refuse the applications of each accused for verdicts by direction.']