Full Court Minute Books

Case S278/2013

Milne v. The Queen

Case No.

S278/2013; S279/2013

Case Information

Lower Court Judgment

2/03/2012 Supreme Court of New South Wales (Court of Criminal Appeal) (Whealy JA, Latham and Harrison JJ)

[2012] NSWCCA 24


Criminal law – Criminal Code (Cth) (“the Code”) – Construction – Appellant dealt with shares through offshore entity to avoid Capital Gains Tax – Appellant convicted of money laundering contrary to s 400.3(1) and defrauding the Commonwealth contrary to s 135.1 of the Code – Section 400.3(1) required that appellant have intention that shares would be used in commission of offence under s 135.1(1) – Shares disposed of before offence committed – Whether shares are an instrument of crime for purpose of the Code.

Short Particulars


08/11/2013 Hearing (SLA, Sydney)

22/11/2013 Notice of appeal

11/12/2013 Written submissions (Appellant)

11/12/2013 Chronology (Appellant)

06/01/2014 Written submissions (Respondent)

20/01/2014 Reply

06/02/2014 Hearing (Full Court, Canberra) (Audio-visual recording)

14/02/2014 Judgment  (Judgment summary)