Tiplady v Gold Coast Carlton Pty Ltd

The applicants, John Francis Edwards, Ian Grant, and Ian David Stafford Collie, applied for judicial review of a decision of a Magistrate that there was sufficient evidence to put them on trial for conspiracy to defraud the Commonwealth and conspiracy to prevent or defeat the execution of the law. The applicants argued that the Magistrate misdirected himself by applying an objective test to the element of dishonesty in the offence of conspiracy to defraud the Commonwealth and by not considering whether there was a strong or probable presumption of guilt. The applicants also argued that there was no evidence that they had the necessary mens rea to commit the offences. The applicants sought various forms of relief, including a declaration as to the law relevant to the charges against them. The court dismissed the applications and held that the Magistrate had not misdirected himself in any way. The court found that there was sufficient evidence to support the Magistrate's opinion that there was a strong or probable presumption of guilt and that the applicants had the necessary mens rea to commit the offences. The court also held that the nature of the agreement between the applicants and the other parties was a question of fact and that there was evidence to support the Magistrate's opinion that the agreement was to not pay sales tax.