Hughes v Phillips [1948] HCA 1

Hughes v Phillips [1948] HCA 1

Understatement of net income in an income-tax return constitutes a return 'false in a particular' within s. 227(1); 'particular' includes the statement of total income.

Parties
Appellant: Hughes and others; Respondent: Phillips
Jurisdiction
Australia
Procedural Posture
Criminal Appeal / Appeal to the High Court From the Supreme Court of New South Wales (full Court)
Outcome
Appeal allowed
Legal Topics
Income Tax, False Income Tax Return, Statutory Interpretation
Taxation Income Tax False Income Tax Return Statutory Interpretation

Case Brief

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Parties

Hughes and others

Appellant

Phillips

Respondent

Procedural Posture

Criminal Appeal / Appeal to the High Court From the Supreme Court of New South Wales (full Court)

Legal Issues

  1. 1 Whether an understatement of net income in an income-tax return constitutes a return 'false in a particular' under s. 227(1) of the Income Tax Assessment Act 1936-1946
  2. 2 Whether the statement of total income is a 'particular' within the meaning of s. 227
  3. 3 Whether the information laid under s. 227 was sufficiently particularised

Ratio Decidendi

Understatement of net income in an income-tax return constitutes a return 'false in a particular' within s. 227(1); 'particular' includes the statement of total income.

Court Disposition

Appeal allowed

Orders

  • Order of the Supreme Court set aside
  • Order nisi discharged