Beckwith v R
(1976) 135 CLR 569(1976) 12 ALR 333
(1976) 51 ALJR 247
(Judgment by: Stephen J)
Between: Beckwith
And: the Queen
Judges:
Gibbs J
Stephen JMason J
Jacobs J
Murphy J
Subject References:
Customs
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).