Ross and Anor v the Queen P94/2000

The High Court of Australia considered an appeal by the applicants, Ross and another, against their convictions for offences under the *Proceeds of Crime Act 1987* (Cth). The applicants had been convicted in the District Court of New South Wales and their appeals to the Court of Criminal Appeal of New South Wales were dismissed. The central dispute concerned the interpretation and application of certain provisions of the *Proceeds of Crime Act 1987* (Cth) in relation to the applicants' alleged involvement in a scheme to conceal the proceeds of crime.

The High Court was required to determine, primarily, whether the applicants' conduct constituted an offence under section 86 of the *Proceeds of Crime Act 1987* (Cth), which deals with the concealment of proceeds of crime. This involved considering the meaning of "proceeds of crime" and the nature of the "concealment" required to establish an offence under that section. Further issues arose regarding the admissibility of certain evidence and the proper application of the law to the facts as found by the trial judge.

The Court's reasoning focused on the statutory language of section 86. It was held that "proceeds of crime" encompassed not only the direct proceeds of an indictable offence but also any property derived from or obtained on behalf of a person by means of or in relation to any indictable offence. The Court further clarified that "concealment" extended beyond physical hiding to include actions that would make it difficult for authorities to discover or identify the existence or location of the proceeds. The principles of statutory interpretation were applied to give effect to the evident purpose of the legislation, which was to disrupt and penalise the financial benefits derived from criminal activity. The Court ultimately found no error in the convictions.