The High Court has granted a taxpayer special leave to appeal from the decision of the NSW Court of Criminal Appeal in Agius & Ors v R [2011] NSWCCA 119, concerning an issue regarding the proof of an alleged offence of conspiracy. The High Court has released a transcript of its decision – Agius v The Queen [2013] HCATrans 30. The Court of Criminal Appeal had upheld an interlocutory judgment, which refused to grant a permanent stay on the second count of proceedings against the 4 persons, who were accused of tax conspiracy offences in a Wickenby-related matter. Each of the 4 accused had been arraigned on an indictment containing 2 counts of alleged conspiracy. The indictment alleged 2 separate and different conspiracies, one contrary to the Crimes Act 1914 and one between 1 January 1997 and 23 May 2001, and secondly, contrary to the Criminal Code 1995 (Cth), between 24 May 2001 and 10 April 2008.
[LTN 41, 1/3/13]