The principle of incontrovertibility does not preclude the Crown from leading evidence at a trial of one accused that tends to implicate a previously acquitted co-accused, where the acquitted person is not a party to the proceedings. However, where an acquittal results from a judge's reasoned decision (rather than a jury verdict), a further charge against the acquitted person involving the same factual issue would controvert the acquittal even if the elements of the new charge differ. The scope of the wider formulation of the incontrovertibility principle from Garrett v The Queen remains unsettled in NSW.
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