R v Kinghorn [2021] NSWCCA 313

R v Kinghorn [2021] NSWCCA 313

Neither the accusatorial principle nor the companion rule operated to prohibit lawful dissemination or use of compelled taxation examination material prior to charges being laid, and clear statutory provisions (s 3G, s 355-70, s 355-175 Taxation Administration Act 1953 (Cth)) authorised such disclosure and post-charge use. The common law protections are not constitutionally entrenched and can be abrogated by express or necessarily intended statute.

Jurisdiction
Australia
Judgment Date
21 December 2021
Procedural Posture
Criminal Appeal / Appeal From Supreme Court Decision
Outcome
Appeal allowed
Legal Topics
['accusatorial Principle' 'companion Rule' 'disclosure of Compulsory Examination' 'federal Dishonesty Offences' 'taxation Law' 'use of Evidence in Prosecution']
['criminal Law' 'statutory Interpretation' 'constitutional Law'] ['accusatorial Principle' 'companion Rule' 'disclosure of Compulsory Examination' 'federal Dishonesty Offences' 'taxation Law' 'use of Evidence in Prosecution']

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Procedural Posture

Criminal Appeal / Appeal From Supreme Court Decision

Legal Issues

  1. 1 ['Does the accusatorial principle and companion rule prevent investigative and prosecuting authorities from disseminating, accessing, or using compelled answers under taxation legislation?' 'Are transcripts from compulsory tax examinations admissible in criminal trials?' 'Are legislative provisions permitting disclosure of such material invalid on constitutional grounds regarding fair trial or s 80 of the Constitution?']

Ratio Decidendi

Neither the accusatorial principle nor the companion rule operated to prohibit lawful dissemination or use of compelled taxation examination material prior to charges being laid, and clear statutory provisions (s 3G, s 355-70, s 355-175 Taxation Administration Act 1953 (Cth)) authorised such disclosure and post-charge use. The common law protections are not constitutionally entrenched and can be abrogated by express or necessarily intended statute.

Court Disposition

Appeal allowed

Orders

  • ['Set aside answers given by Adamson J on 23 October 2020 to the separate questions for determination.' 'Substitute answers: The accusatorial principle and companion rule do not prohibit dissemination, access, or use of compelled examination material where prosecution for s 135.1(7) Criminal Code (Cth) offences may...