Christopher Cliff Morris v The Queen - SC 61/2007

Criminal appeal – Crimes Act 1961, s 229A – using a tax document with intent to defraud – whether, under the Tax Administration Act 1994, employees of the Inland Revenue Department can give evidence in the prosecution – whether ss 81(1) and 81(3) of that Act preclude employees of the Inland Revenue Department giving evidence unless either the prosecution is initiated by the Commissioner of Inland Revenue for offences under the Inland Revenue Acts or the evidence falls within one of the exceptions listed in s 81(4) – whether the Court of Appeal was correct to direct a new trial under s 382 of the Crimes Act 1961 – application for leave to appeal out of time.CA 120/04 4 November 2004