Geoffrey Martin Smith  v The Queen - SC 73/2008

Criminal – application for leave to appeal against conviction – applicant convicted of offences against the Tax Administration Act 1994 – nature of intent required by s 143B(1)(f) of the Act – whether s 109 of the Act applies to evidence in a criminal trial – whether the trial Judge misdirected the jury in relation to PAYE, GST, and the impact of certain assessments before them. [2008] NZCA 371   CA 275/2008   17 September  2008