A defendant's inadequate or unsatisfactory explanations in evidence cannot be treated as corroboration of an accomplice's evidence unless the directions approved in Edwards v The Queen are given, treating the explanations as implied admissions of guilt. However, where the prosecution case is independently strong without the accomplice's evidence, such a misdirection will not result in a substantial miscarriage of justice. For tax deductibility under s 51 ITAA 1936, a taxpayer is not 'definitively committed' to an expenditure where the arrangement is conditional on obtaining finance that has not been approved. A sentencing court may take into account as a mitigating factor time served on a conviction that was subsequently overturned, even where it cannot be formally deducted under s 161 of the Penalties and Sentences Act 1992 (Qld).
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