Hookham v The Queen [1994] HCA 52

Hookham v The Queen [1994] HCA 52

The appellant was convicted of offences against a law of the Commonwealth because s. 8Y(1) deemed him, as a person concerned in or taking part in the management of Markham Boat Company Pty Ltd, to have committed the same taxation offences constituted by the corporation's failure to pay group tax deductions. Those offences caused the Commonwealth to be deprived of money it should have received. The statutory conditions in s. 21B(1) were therefore satisfied, and the District Court had power to order reparation.

Jurisdiction
Australia
Procedural Posture
Criminal Appeal Concerning Power to Order Reparation After Taxation Offence Convictions / Appeal by Special Leave to the High Court From an Affirmative Answer by the Court of Criminal Appeal of New South Wales on a Case Stated
Outcome
Appeal dismissed.
Legal Topics
['reparation Orders' 'taxation Offences by Corporations' 'liability of Persons Concerned in Corporate Management' 'deeming Provisions' 'commonwealth Offences']
['criminal Law' 'taxation Law'] ['reparation Orders' 'taxation Offences by Corporations' 'liability of Persons Concerned in Corporate Management' 'deeming Provisions' 'commonwealth Offences']

Case Brief

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Procedural Posture

Criminal Appeal Concerning Power to Order Reparation After Taxation Offence Convictions / Appeal by Special Leave to the High Court From an Affirmative Answer by the Court of Criminal Appeal of New South Wales on a Case Stated

Legal Issues

  1. 1 ['Whether s. 21B(1) of the Crimes Act 1914 Cth empowered a court to order an offender convicted pursuant to s. 8Y(1) of the Taxation Administration Act 1953 Cth to make reparation to the Commonwealth for loss caused by unpaid group tax deductions.' "Whether a person deemed under s. 8Y(1) to have committed a corporation's taxation offence is deemed to have committed the offence only for punishment purposes." 'Whether the Commonwealth suffered a reparable loss by reason of the offences.']

Ratio Decidendi

The appellant was convicted of offences against a law of the Commonwealth because s. 8Y(1) deemed him, as a person concerned in or taking part in the management of Markham Boat Company Pty Ltd, to have committed the same taxation offences constituted by the corporation's failure to pay group tax deductions. Those offences caused the Commonwealth to be deprived of money it should have received. The statutory conditions in s. 21B(1) were therefore satisfied, and the District Court had power to order reparation.

Court Disposition

Appeal dismissed.

Orders

  • ['Appeal dismissed.']