A perjury prosecution based on evidence that was material but not determinative of an earlier acquittal does not controvert that acquittal and is not an abuse of process. The principle of incontrovertibility requires inconsistency between the later charge and the earlier acquittal; it is insufficient that material but not necessarily decisive evidence is subsequently impeached. The broader formulation in Garrett v The Queen (evidence that would 'tend to overturn' the verdict) was doubted but not definitively resolved.
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