David Charles Adams v The Queen - SC 37/2006

Criminal – appeal against conviction for fraudulently using a document (a GST return) for the purposes of obtaining a pecuniary advantage – applicant incorporated a company for the purposes of reducing ACC levies of clients – applicant secured set-off against company’s GST liability and avoided accounting for GST collected by company – whether Court of Appeal erred in refusing to accept defence (not raised at trial) that company not liable for GST as not carrying on a taxable activity as defined in s 6 Goods and Services Tax Act 1985 – constitutional consequences of acceptance of applicant’s argument adverted to by Court of Appeal. CA 313/05 12 April 2006