9 Nov 2021
Because higher courts set aside the restraining order and the Court of Appeal confirmed that no valid restraining order existed, the essential element of the alleged offence was absent, rendering the private prosecution legally impossible and moot and providing no question of law of sufficient merit to grant leave to appeal.
12 Mar 2021
The documents sought were not relevant or necessary to the judicial review because they were not before the District Court Judge and did not form part of his decision on the s147 abuse of process application; accordingly discovery was discretionary and declined, and the CDA s30 procedure for disclosure is the appropriate route in the criminal proceeding rather than by interlocutory judicial review discovery.
8 Mar 2021
The trial judge erred in law by treating contested evidence as substantively insufficient at the close of the prosecution case rather than assessing whether there was some evidence capable of supporting the essential element of intentional evasion; that legal error undermined the integrity of the acquittal and resulted in a miscarriage of justice, warranting a new trial of the dismissed charges on the prosecution evidence.
10 May 2016
s109 TAA does not operate as an absolute bar to criminal prosecution where a taxpayer has initiated a disputes process; Commissioner assessments are admissible as part of the factual matrix but are not conclusive proof of criminal elements; the defendant was free to contest liability at trial but chose not to call or challenge evidence; convictions and sentence were properly entered and upheld; commencement of imprisonment deferred to allow application for home detention or two months.