Whittaker v Simpson

[2017] QDC 230

DISTRICT COURT OF QUEENSLAND

CITATION:

Whittaker v Simpson [2017] QDC 230

PARTIES:

MARK ALAN WHITTAKER
(appellant)

v

CHRISTIAN TIMOTHY SIMPSON          
(respondent)

FILE NO/S:

Appeal No. D 53/17

DIVISION:

Appellate

PROCEEDING:

Appeal

ORIGINATING COURT:

Magistrates Court, Cairns

DELIVERED ON:

8 September 2017

DELIVERED AT:

Cairns

HEARING DATE:

12 June 2017

JUDGE:

Morzone QC DCJ

ORDER:

1.   Appeal dismissed.

2.   The decision of the magistrates Court made on 4 April 2017 is confirmed.

CATCHWORDS:

CRIMINAL LAW – TAXATION LAW – APPEAL - appeal pursuant to s 222 Justices Act 1886 –imprisonment for taxation offences and recognisance release order = original decision upheld on appeals – subsequent failure to lodge the income tax returns in the approved form – noncompliance with condition to lodge required taxation returns in recognisance release order – whether revocation of order effects a revocation of original conviction or constitutes a “re-conviction” for the original offence mode of hearing of appeal – arguments about conviction res judicata - whether noncompliance ‘without reasonable cause or excuse’ – whether reasonable excuse if belief of false declaration required by the orders - resentence under s 20AB by was of intensive correction order.

Legislation
Crimes Act 1914 (Cth), s 19AC(1).
Criminal Code 1899 (Qld), ss 31, 194.
Income Tax Assessment Act 1936 (Cth), ss 161, 162.
Justices Act 1886 (Qld) ss 222, 223(1), 227.
Penalties & Sentences Act 1992 (Qld), ss 111 – 118.
Taxation Administration Act 1953 (Cth), s 8C(1).

Cases

Allesch v Maunz (2000) 203 CLR 172.

Doyle (1996) 84 A Crim R 287.

Dwyer v Calco Timbers (2008) 234 CLR 124.

Forrest v Commissioner of Police [2017] QCA 132.

Fox v Percy (2003) 214 CLR 118.

Grimm v R (1995) 124 FLR 372.

Jackson v Goldsmith (1950) 81 CLR 446.

Morris (Unreported, Court of Criminal Appeal NSW, 14 July 1995).

R v Harrington [2016] ACTCA 10.

Signorotto v Nicholson [1982] VR 413.

Stevens v McCullum [2006] ACTCA 13.

Taikato v The Queen (1996) 186 CLR 454.

Teelow v Commissioner of Police [2009] QCA 84.

The Queen v Pham (2015) 256 CLR 550.

The Queen v Whittaker [2015] QCA 116.

Warren v Coombes (1979) 142 CLR 531.

White v Commissioner of Police [2014] QCA 121

Whittaker v Simpson [2014] QDC 289.

COUNSEL:

JA Greggery for the Respondent

SOLICITORS:

The appellant was self represented.
Commonwealth Director of Public Prosecutions for the respondent

1. The appellant defends his noncompliance with a condition to lodge numerous taxation returns pursuant to a recognizance release order on the grounds that the conviction was unlawful and fraudulent, and compliance would have forced him to make a false declaration (and thereby commit an offence) if he signed the taxpayer declaration. 

1. Both parties provided outlines of argument, and made further submissions on the hearing of the appeal, which I have considered.

Background

1. On 3 April 2014, the appellant was convicted after a summary trial in the Magistrates Court of eight income tax offences before the trial…