Brady v Thornton [1947] HCA 29

Brady v Thornton [1947] HCA 29

The averments in the information were statements of fact which, under s. 243, constituted prima facie evidence of the facts alleged, notwithstanding that minor aspects could involve application of law (such as characterisation as 'income'); thus, in the absence of further evidence, this was sufficient to require an answer from the defendant, and the magistrate erred in dismissing the information.

Parties
Informant: William Malachy Brady; Defendant: Nicholas Thornton
Jurisdiction
Australia
Procedural Posture
Appeal From Summary Conviction / Information / Judgment on Case Stated From Magistrate, High Court on Appeal
Outcome
Appeal allowed
Legal Topics
Averments in Prosecution, Proof in Tax Offences, Mixed Law and Fact
Taxation Law Criminal Law Averments in Prosecution Proof in Tax Offences Mixed Law and Fact

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Parties

William Malachy Brady

Informant

Nicholas Thornton

Defendant

Procedural Posture

Appeal From Summary Conviction / Information / Judgment on Case Stated From Magistrate, High Court on Appeal

Legal Issues

  1. 1 Are the averments in the information under s. 243 of the Income Tax Assessment Act 1936-1946 matters of fact, or mixed law and fact, and does the information constitute prima facie evidence sufficient to require an answer from the defendant?

Ratio Decidendi

The averments in the information were statements of fact which, under s. 243, constituted prima facie evidence of the facts alleged, notwithstanding that minor aspects could involve application of law (such as characterisation as 'income'); thus, in the absence of further evidence, this was sufficient to require an answer from the defendant, and the magistrate erred in dismissing the information.

Court Disposition

Appeal allowed

Orders

  • Appeal allowed with costs
  • Case remitted to the magistrate for determination in accordance with law