Gino Robert Cassaniti v Director of Public Prosecutions [2008] NSWDC 2

Gino Robert Cassaniti v Director of Public Prosecutions [2008] NSWDC 2

Applicant's prospects of avoiding conviction in any rehearing are non-existent as evidence establishes failure to furnish approved tax returns within reasonable time, following proper service of s162 notice. Offences are of absolute liability and no reasonable possibility of impossibility of compliance was established; accordingly, the appeal against refusal to annul convictions must be dismissed.

Jurisdiction
Australia
Judgment Date
25 January 2008
Procedural Posture
Criminal/appellate / Appeal Against Refusal to Annul Conviction
Outcome
Appeal dismissed
Legal Topics
['refusal to Annul Conviction' 'failure to Furnish Income Tax Returns' 'leave to Appeal' 'absolute Liability' 'service of Notice' 'reasonable Time to Comply']
['criminal Law' 'taxation Law'] ['refusal to Annul Conviction' 'failure to Furnish Income Tax Returns' 'leave to Appeal' 'absolute Liability' 'service of Notice' 'reasonable Time to Comply']

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Procedural Posture

Criminal/appellate / Appeal Against Refusal to Annul Conviction

Legal Issues

  1. 1 ['Whether leave should be granted to appeal against refusal to annul convictions' 'Whether convictions should be annulled and remitted to the Local Court' 'Whether notice to furnish income tax returns was properly served' 'Whether applicant was capable of complying with the s162 notice within time' 'Whether time stipulated in s162 notice was reasonable']

Ratio Decidendi

Applicant's prospects of avoiding conviction in any rehearing are non-existent as evidence establishes failure to furnish approved tax returns within reasonable time, following proper service of s162 notice. Offences are of absolute liability and no reasonable possibility of impossibility of compliance was established; accordingly, the appeal against refusal to annul convictions must be dismissed.

Court Disposition

Appeal dismissed

Orders

  • ['Leave is granted to amend Notice of Appeal against Conviction to Notice of Appeal against Refusal to Annul Conviction' 'Late application for leave to appeal against refusal to annul conviction is granted' 'The appeal against the refusal of the Local Court to annul the conviction is dismissed']