Brent John Gilchrist v The Queen - SC 69/2006

Summary

Criminal – Tax Administration Act – tax evasion – applicant convicted of knowingly failing to provide Commissioner of Inland Revenue with information when required to do so pursuant to a notice to furnish information – standard of proof of delegation of authority from Commissioner – standard of intent to evade payment of tax.CA 29/06 18 August 2006

Result

Application for leave to appeal granted.

29 September 2006

________________

Appeal dismissed.

15 December 2006

Additional Information

The Queen v Gilchrist [2006] NZCA 221    18 August 2006