The proviso under s 6(1) of the Criminal Appeal Act 1912 (NSW) may be applied where opinion evidence of ATO amended assessments is wrongfully admitted at a tax fraud trial, provided the properly admitted evidence proves guilt beyond reasonable doubt. A Shepherd direction is not required where the Crown's circumstantial case relies on multiple strands of evidence and the appellant's control of a foreign entity is not an indispensable intermediate fact. A judicial officer is not disqualified for apprehended bias merely because they previously cross-examined a party as counsel in unrelated proceedings.
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