R v GOEL [2011] NSWDC 83

R v GOEL [2011] NSWDC 83

The appropriate direction to the jury is that they may find the accused guilty if they are satisfied that any act by the accused which, alone or in combination with other acts, led to the tax return being lodged, and that act coincided with the required mental element of dishonesty as defined by the Criminal Code. The 'but for' test is not the correct test of causation; the focus is on substantial contribution.

Jurisdiction
Australia
Judgment Date
04 August 2011
Procedural Posture
Criminal / Pre Sentencing; Judicial Ruling on Directions to Jury
Outcome
Judicial direction determined; jury to be directed in accordance with paragraphs [26]-[27], not as requested by defence.
Legal Topics
['causation' 'dishonesty' 'tax Fraud' 'directions to Jury']
['criminal Law'] ['causation' 'dishonesty' 'tax Fraud' 'directions to Jury']

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Procedural Posture

Criminal / Pre Sentencing; Judicial Ruling on Directions to Jury

Legal Issues

  1. 1 ['What is the proper test for causation under s135.1(3) of the Criminal Code 1995 (Commonwealth) in the context of tax fraud?' 'At what point must the accused possess the relevant mental element of dishonesty for criminal liability?']

Ratio Decidendi

The appropriate direction to the jury is that they may find the accused guilty if they are satisfied that any act by the accused which, alone or in combination with other acts, led to the tax return being lodged, and that act coincided with the required mental element of dishonesty as defined by the Criminal Code. The 'but for' test is not the correct test of causation; the focus is on substantial contribution.

Court Disposition

Judicial direction determined; jury to be directed in accordance with paragraphs [26]-[27], not as requested by defence.

Orders

  • ['Jury to be directed according to reasons in paragraph [30].']