Whittaker v Simpson

[2014] QDC 289

DISTRICT COURT OF QUEENSLAND

CITATION:

Whittaker v Simpson [2014] QDC 289

PARTIES:

MARK ALAN WHITTAKER

(appellant)
v
CHRISTIAN TIMOTHY SIMPSON          
(respondent)

FILE NO/S:

APPEAL NO: D75/2014

DIVISION:

Appellate

PROCEEDING:

Appeal

ORIGINATING COURT:

Magistrates Court, Cairns

DELIVERED ON:

17 December 2014

DELIVERED AT:

Cairns

HEARING DATE:

14 November 2014

JUDGE:

MORZONE QC DCJ

ORDER:

1.   Appeal dismissed.

CATCHWORDS:

CRIMINAL LAW - appeal - conviction - 8 counts of failing to give to the Commissioner of Taxation income tax returns for eight financial years when required to do so under the taxation law – mode of hearing of appeal – particulars of complaint – disclosure – elements of offence - whether a “person” within the meaning of s 162 Income Tax Assessment Act – purported withdrawal of authority to use of tax file number – “in the approved form” – conviction
Legislation
Income Tax Assessment Act 1936 (Cth), s 162
Justices Act 1886 (Qld) s 222, s 223(1), 227
Taxation Administration Act 1958 (Cth), s 8C(1)
Cases
 R v Rollason & Jenkins, ex parte A-G (Qld) [2007] QCA 65

COUNSEL:

Appellant appeared in person

Mr G Lynham for the Respondent

SOLICITORS:

The Office of The Commonwealth Director of Public Prosecutions for the respondent

1. On 3 April 2014, after a summary trial in the Magistrates Court held in Cairns, the appellant was convicted of eight charges under s 8C(1)(a) Taxation Administration Act 1953 (“TAA”) relating to his failure to give to the Commissioner of Taxation income tax returns for eight financial years.

1. The appellant now appeals his convictions.

1. The appellant was self-represented at the appeal hearing.  Both parties provided outlines of argument, and made further submissions on the hearing of the appeal.

Background

1. On 15 June 2012, the Deputy Commissioner of Taxation issued to the appellant a final notice under s 162 Income Tax Assessment Act 1936 (Cth) ("ITAA"), which required the appellant to furnish to the Commissioner of Taxation income tax returns for the eight financial years ending 2002, 2003, 2004, 2005, 2007, 2008, 2009 and 2010 by 10 August 2012.

1. The appellant was charged with eight offences contrary to s 8C(1)(a) TAA relating to his failure to give to the Commissioner of Taxation income tax returns for the financial years ending 2002, 2003, 2004, 2005, 2007, 2008, 2009 and 2010.

1. The appellant pleaded not guilty to all eight charges, and the matter proceeded by way of summary hearing on 19 March 2014.  The appellant elected to testify and was cross-examined.  During the hearing, the appellant admitted that he received the final notice[1] and that he did not lodge any of the income tax returns alleged in each of the eight charges.[2]  These were not disputed on appeal.

   [1]T.1-95 ll.27-29; T.107

   [2]T.101 ll.44-46; T.105 l.37 – T.106 l.14

1. The prosecution case against the appellant was that:

1.          The final notice was valid;

2.          The appellant received the final notice;

3.          The appellant failed to comply with the final notice in that he did not furnish the income tax…