A general credibility direction inviting the jury to consider witnesses' 'self-protection' breaches the Robinson principle because, when applied to an accused, it will most probably be understood as referring to protection against conviction. However, such a breach does not necessarily result in a miscarriage of justice where the evidence of guilt is overwhelming and the proviso under s 668E(1A) may be applied. A sentencing judge who directs the jury that the only basis for differential verdicts is a particular factual scenario must sentence consistently with that direction, even if other factual bases for the verdict were theoretically available. Payments to an interposed company that renders no services and merely inflates invoices at the payer's direction are not deductible under s 8-1 of the Income Tax Assessment Act 1997 (Cth).
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