Milne v R [2012] NSWCCA 24

CRIMINAL LAW - APPEAL AGAINST CONVICTION - money laundering - (s 400.3(1) Criminal Code (Cth)) - dishonestly obtain gain from Commonwealth (s 135.1(1) Criminal Code (Cth)) - money laundering involving creation and misuse of offshore structure - dishonest obtaining offence involving deception of accountants and lodgement of false tax return - failure to declare capital gain - share swap designed to hide capital gain - transfer of legal ownership of shares with retention of the beneficial ownership - whether there was evidence to support the first charge - whether trial judge correctly refused verdict by direction - whether the shares involved in the transaction were intended by the offender to facilitate the commission of an offence - meaning of "used to facilitate" - whether facts capable of constituting money laundering offence - whether trial judge failed to give essential directions - whether a miscarriage of justice occurred - whether verdicts were unreasonable - whether capital gains event occurred in relevant financial year or later. 

CRIMINAL LAW - SENTENCE APPEAL - not guilty plea - grossly understated capital gain in false tax return - separate criminality in each of two related offences - loss to revenue of at least $1.9 million in capital gains tax - assessment of overlapping criminality - whether sentencing judge erred in assessment of criminality - whether totality principles correctly applied - whether sentences imposed reflected double punishment - substantial aspects of criminality in each offence - need for substantial sentences for each offence - importance of general and special deterrence in revenue avoidance offences - whether sentences were appropriately accumulated - whether good character overlooked - whether facilitation of the course of justice overlooked - whether sentences were manifestly excessive.

Mark Polden appeared for Mr Milne.