R v Cann - [1989] 1 NZLR 210

Criminal law — Prosecution under Crimes Act for fraudulent GST return — Validity of amending legislation directed to the course of particular proceedings — Admissibility of evidence of department officers — Accused was charged with fraud under Crimes Act 1961 in respect of a GST return furnished in May 1987 - Inland Revenue Department Amendment Act (No 2) 1988 (which permitted officers of the Department to give evidence of a taxpayer's affairs in a prosecution under Crimes Act) came into force on 11 October 1988, immediately prior to accused's trial — Press statements from Minister suggested that that amendment had been enacted quickly so as to be in force for the accused's trial — Whether tax statutes constituted a code so that charge should have been laid under s 62 of the Goods and Services Tax Act 1985 - Whether evidence of departmental officers was admissible at the accused's trial — Whether 1988 amendment was ultra vires because it had been directed to the course of the accused's trial — Whether the passing of the 1988 amendment was the exercise of excessive and arbitrary power by the legislature — Crimes Act 1961, s 10 - Inland Revenue Department Amendment Act (No 2) 1988, s 3.