Director of Public Prosecutions v Helou

The Director of Public Prosecutions (DPP) appealed to the Court of Appeal of New South Wales against a decision concerning the confiscation of profits of crime. The central dispute revolved around when an accused person is considered "convicted" for the purposes of the *Confiscation of Profits of Crime Act 1989* (NSW) – specifically, whether conviction occurs upon the finding of guilt or upon sentencing.

The Court of Appeal was required to determine the precise moment at which a person is deemed to be "convicted" under the Act. This determination was critical for establishing the temporal scope of the DPP's powers to seek confiscation orders, particularly in relation to assets acquired before the finding of guilt but potentially still held at the time of sentencing.

The Court analysed the language of the *Confiscation of Profits of Crime Act 1989* and relevant case law. It concluded that the term "convicted" in the context of the Act refers to the point at which a person is sentenced, not merely found guilty. This interpretation was based on the statutory scheme and the practical implications for the application of confiscation provisions, which are designed to target profits derived from criminal activity up to the point of conviction and sentencing.

The Court answered the questions posed in the case accordingly, with orders made in paragraphs [20] and [21] of the judgment.