R v Pratten (No 6) [2012] NSWSC 1669

The court found that the tender of the summary of tax payable is unfairly prejudicial and its probative value is outweighed by the danger of unfair prejudice to the accused pursuant to s 137 of the Evidence Act 1995, and therefore the evidence is not admitted.

Parties: Prosecution: Regina (Crown); Defendant: Timothy Charles Pratten
Jurisdiction: Australia
Judgment Date: 21 May 2012
Procedural Posture: Criminal / Interlocutory Rulings on Admissibility of Evidence
Outcome: Documents not admitted as evidence
Legal Topics: Admissibility of Evidence, Unfair Prejudice, Probative Value, Opinion Evidence, Default Tax Assessments

Criminal Law Evidence Admissibility of Evidence Unfair Prejudice Probative Value Opinion Evidence Default Tax Assessments

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Parties

Regina (Crown)

Prosecution

Timothy Charles Pratten

Defendant

Procedural Posture

Criminal / Interlocutory Rulings on Admissibility of Evidence

Legal Issues

1 Whether the summary of the tax payable according to the Australian Taxation Office is admissible in evidence under the Evidence Act 1995
2 Whether the probative value of the evidence is outweighed by the danger of unfair prejudice to the accused under s 137 of the Evidence Act 1995

Ratio Decidendi

Court Disposition

Documents not admitted as evidence

Orders

Tender of the documents is unfairly prejudicial and outweighs its probative value.
Documents not admissible in accordance with s 137 of the Evidence Act 1995.