R v Beckett [2015] HCA 38: Fraudulent Behaviour and Ongoing Prosecution

The High Court has today (23 October 2015) unanimously allowed an appeal from the New South Wales Court of Criminal Appeal in the Case of R v Barbara Beckett [2015] HCA 38. The court overruled the CCA’s decision to permanently stay the prosecution of the respondent, Barbara Beckett, for an offence under s 319 of the Crimes Act 1900 (NSW). Essentially, the High Court allowed for the prosecution of the respondent to continue.

Facts of the Case

The matter concerned certain alleged fraudulent behaviour on the part of the respondent, a solicitor, with regards to the electronic lodgement of stamp duty. The respondent had been authorised by the Chief Commissioner of State Revenue to electronically lodge certain tax returns and payments including stamp duty. On 11 June 2010, the respondent processed a stamp duty transfer electronically and completed an online assessment of duty payable for the conveyance of a property. The duty was never subsequently paid to the OSR.

The OSR compelled the respondent to attend an interview to investigate the matter. The OSR alleged that the respondent produced forged bank notes at the interview and made false statements to the investigators. OSR launched proceedings against her under s 319 of the Act which prohibits a person from doing any act or omission that would pervert the course of justice. The respondent argued that during the interview, there was no “course of justice” which she could have perverted. She thus sought to stay the proceedings permanently.

The CCA found that the impugned conduct occurred before a court or tribunal was invoked and was therefore incapable of constituting an offence under s 319.

High Court

The High Court reversed the CCA’s decision and held that an act done before the jurisdiction of a court or tribunal is invoked may still constitute a breach of s 319 where the conduct is done with the intent of frustrating or deflecting the course of judicial proceedings that the accused contemplates may possibly be instituted. The Court found that liability occurs in the intent to pervert and not solely on the act of perversion. 

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R v Barbara Beckett [2015] HCA 38