20 Apr 2016
XIAOSHENG YU v NEW ZEALAND CUSTOMS SERVICE [2016] NZCA 140
- Citation
- [2016] NZCA 140
- Court
- Court of Appeal
The Court held that movement of cash out of New Zealand is an element of the actus reus under s106 and, for accompanied cash, it is 'moved out of New Zealand' when the person takes the cash out of New Zealand; consequently an attempt to commit the offence is legally possible where the accused has taken sufficiently proximate steps, and the information charging attempt was not a nullity.