Wills v Petroulias

[2003] NSWCA 286

Reported Decision: 58 NSWLR 598

Court of Appeal

CITATION:	WILLS v PETROULIAS [2003] NSWCA 286 revised - 16/12/2003
HEARING DATE(S):	27 August 2003
JUDGMENT DATE:	3 October 2003
JUDGMENT OF:	Spigelman CJ at 1; Handley JA at 93; Santow JA at 94
DECISION:	Leave to appeal granted. Appeal allowed with costs.
CATCHWORDS:	CRIMINAL LAW - Defrauding Commonwealth - element of loss - actual loss - risk or imperilment of revenue - loss of opportunity to litigate - where alleged dishonest procurement of private binding ruling - whether necessary to demonstrate ruling incorrect - CRIMINAL LAW - Committal process - appropriate orders upon identification of error of law in committal - availability of Basha inquiry
LEGISLATION CITED:	Crimes Act 1914 (Cth) ss 29D, 70, 73 Crimes (Local Courts Appeal and Review) Act 2001 Sch 1 Fringe Benefits Tax Assessment Act 1986 (Cth) Income Tax Assessment Act 1936 (Cth) ss 65, 109, 170BB Justices Act 1902 ss 41, 104, 109, 110 Taxation Administration Act 1953 (Cth) ss 147ZAF, 147ZAL, 147ZAN, 147ZAQ
CASES CITED:	Basha v R (1989) 39 A Crim R 337 Board of Trade v Owen [1957] AC 602 Essenbourne Pty Ltd v Commissioner of Taxation [2002] FCA 1577 Kolalich v Director of Public Prosecutions of New South Wales (1991) 173 CLR 222 MacLeod v The Queen (2003) 77 ALJR 1047 Peters v The Queen (1998) 192 CLR 493 R v Bassey (1931) 22 Cr App R 160 R v Scott [1975] AC 819 R v Taylor (1997) 6 Tas R 310 R v Terry [1984] 1 AC 374 R v Withers [1975] AC 842 R v Withers [1974] 1 QB 414 Spies v The Commonwealth Bank of Australia (1991) 24 NSWLR 691 Spies v The Queen (2000) 201 CLR 603 The Queen v Kastratovic (1986) 42 SASR 59 Wai Yu-tsang [1992] 1 AC 269 Welham v Director of Public Prosecutions [1961] AC 103 Wigan v Edwards (1973) 47 ALJR 586
PARTIES :	Gary Andrew Wills (Claimant) Nikytas Nicholas Petroulias (Opponent)
FILE NUMBER(S):	CA 40219/03
COUNSEL:	PS Hastings QC / CP Hoy (Claimant) R Richter QC / N Clelland (Opponent)
SOLICITORS:	Commonwealth Director of Public Prosecutions (Claimant) Diamond Peisah & Co. (Opponent)

LOWER COURTJURISDICTION:	Supreme Court
LOWER COURT FILE NUMBER(S):	SC 12242/02
LOWER COURT JUDICIAL OFFICER :	Simpson J

CA 40219/03

SPIGELMAN CJ
HANDLEY JA
SANTOW JA

Friday 3 October 2003

Gary Andrew WILLS v Nikytas Nicholas PETROULIAS

FACTS
Nikytas Nicholas Petroulias (the Opponent) was committed for trial by a magistrate upon a charge of defrauding the Commonwealth contrary to s 29D of the Crimes Act 1914 (Cth). On appeal from the committal, the Opponent argued that the Claimant had failed to demonstrate an element of the charge, namely loss to the Commonwealth. The Opponent, an Assistant Tax Commissioner, had been involved in the promotion of an employee incentive scheme which relied upon private binding rulings issued by the Australian Taxation Office declaring that the scheme would yield certain taxation benefits for participating employers. The trial judge found that the…