Petroulias v Wills [2002] NSWSC 1190

Petroulias v Wills [2002] NSWSC 1190

Leave to appeal is granted on the basis that errors of law were made in the committal decision, specifically regarding the necessity to establish that the rulings were, or were arguably, incorrect and thus led to actual loss or imperilment of Commonwealth revenue. The charge as framed requires proof of actual loss, and the applicant was not permitted to cross-examine on the correctness of the rulings, which constituted an error of law.

Jurisdiction
Australia
Judgment Date
16 December 2002
Procedural Posture
Appeal / Application for Leave to Appeal Against Committal Order
Outcome
Leave to appeal granted; parties to be heard on orders consequential to granting of leave.
Legal Topics
['committal Proceedings' 'fraud Against Commonwealth' 'corruption by Commonwealth Officer' 'unauthorised Disclosure' 'taxation Rulings']
['criminal Law' 'administrative Law'] ['committal Proceedings' 'fraud Against Commonwealth' 'corruption by Commonwealth Officer' 'unauthorised Disclosure' 'taxation Rulings']

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Procedural Posture

Appeal / Application for Leave to Appeal Against Committal Order

Legal Issues

  1. 1 ["Meaning of 'defrauding' and 'imperilment' under s29D Crimes Act 1914 (Cth)" 'Necessity for prosecution to prove rulings were contrary to law or policy to prove imperilment' 'Requirement to prove actual loss or imperilment to revenue' 'Admissibility of evidence concerning correctness of private rulings' 'Elements of unauthorised disclosure (s70) and corruption (s73(2)), Crimes Act 1914 (Cth)']

Ratio Decidendi

Leave to appeal is granted on the basis that errors of law were made in the committal decision, specifically regarding the necessity to establish that the rulings were, or were arguably, incorrect and thus led to actual loss or imperilment of Commonwealth revenue. The charge as framed requires proof of actual loss, and the applicant was not permitted to cross-examine on the correctness of the rulings, which constituted an error of law.

Court Disposition

Leave to appeal granted; parties to be heard on orders consequential to granting of leave.

Orders

  • ['Leave to appeal granted.' 'Parties to be heard on what orders should be made as a result of the conclusion.']