21 Jul 2006
ADAMS V R SC 37/2006
- Citation
- SC 37/2006
- Court
- Supreme Court
Where a defendant submits false GST returns with the intention that Inland Revenue will act to allow input credits and thereby enable a recipient to retain monies to which it had no right, the recipient derives a pecuniary advantage and the elements of s 229A(b) are satisfied; accordingly no miscarriage of justice arose and leave to appeal was properly refused.