In criminal prosecutions for GST fraud involving property development, prosecutors must not describe GST as being 'paid' by purchasers, 'collected' by vendors, or 'remitted' to the ATO, as this misrepresents the operation of the GST Act and may constitute a material error affecting the elements of dishonesty and knowledge. A 'GST-inclusive' sale price does not determine that a supply is a 'taxable supply'. An 'adventure or concern in the nature of trade' under s 9-20(1)(b) of the GST Act need not be 'isolated' — the provision expressly extends to 'an activity, or series of activities'. Where a conviction is quashed and the applicant has served the entirety of the sentence, with offences occurring many years ago and witnesses' memories already adversely affected, a retrial may not be in the interests of justice.
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