Beckwith v R

(1976) 135 CLR 569
(1976) 12 ALR 333
(1976) 51 ALJR 247

(Judgment by: Stephen J)

Between: Beckwith
And: the Queen

Court:
High Court of Australia

Judges: Gibbs J

Stephen J
Mason J
Jacobs J
Murphy J

Subject References:
Customs

Hearing date: 27 August 1976
Judgment date: 1 November 1976

Sydney


Judgment by:
Stephen J

I would allow this appeal. In my view s. 237 has no application in relation to s. 233B. The two considerations relied upon for this conclusion in the reasons for judgment of Gibbs J., that is, the reference to attempts in s. 233B(1)(b) and the limited availability of the defences provided for by sub-ss. (1A) and (1B) of s. 233B, in my view require the two questions which have been stated to be answered in the negative. (at p578)


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).