Tax fraud charges against Wickenby duo cleared to go ahead
Lawyer Ross Edward Seller and accountant Patrick David McCarthy were charged last March for alleged tax fraud after an investigation by the Australian Crime Commission.
The charges related to a whisky distillation operation, with links to the Wickenby-targeted Swiss-based firm Strachans.
It was alleged that Mr Seller and Mr McCarthy made false representations to the Australian Tax Office with the intention of dishonestly influencing the office to approve tax deductions claimed in 1999, 2000 and 2001 income tax returns.
But in August the men won a major victory against the Crown after it was argued that their right to a fair trial had been too heavily compromised by authorities' handling of the investigation.
A permanent stay of the prosecution of Mr Seller and McCarthy was awarded by Justice Peter Garling in the NSW Supreme Court.
But the Crown appealed against the order, and the Chief Justice, Tom Bathurst, on Friday found Justice Garling's decision was not justified. The prosecution of the two men will probably be re-listed and given a new trial date.
"There was no evidence before his honour to justify his conclusion that the trial would suffer from a fundamental defect as a result of the delivery of the transcripts to the Commonwealth Director of Public Prosecutions," court documents said.
"In these circumstances, the delivery of the material to the CDPP and the finding by [Justice Garling] that one or more of certain officers may have read the transcripts does not justify a permanent stay."
The two men can apply to the High Court for leave to appeal.
Frequently Asked Questions about this Article…
Project Wickenby is the broader tax‑evasion investigation referenced in the article. In this story, lawyer Ross Edward Seller and accountant Patrick David McCarthy were charged last March following an investigation by the Australian Crime Commission.
The charges allege Seller and McCarthy made false representations to the Australian Tax Office (ATO) to dishonestly influence approval of tax deductions claimed in the 1999, 2000 and 2001 income tax returns. The alleged scheme involved a whisky distillation operation with links to the Swiss‑based firm Strachans.
In August, Justice Peter Garling of the NSW Supreme Court ruled that the defendants' right to a fair trial had been so compromised by authorities' handling of the investigation that a permanent stay of prosecution was appropriate, effectively halting the case at that time.
The Crown appealed and Chief Justice Tom Bathurst found Justice Garling's decision was not justified. Bathurst concluded there was no evidence to support the finding that delivery of transcripts to the Commonwealth Director of Public Prosecutions (CDPP) or that certain officers reading those transcripts created a fundamental defect warranting a permanent stay.
With the permanent stay overturned, the prosecution of Seller and McCarthy can proceed. The case will likely be re‑listed and given a new trial date. The two men may apply to the High Court for leave to appeal the decision.
The article names the Australian Crime Commission (which investigated), the Australian Tax Office (ATO) as the alleged target of false representations, the Commonwealth Director of Public Prosecutions (CDPP) as recipient of transcripts, and the NSW Supreme Court (including Justices Peter Garling and Chief Justice Tom Bathurst).
The article says the alleged whisky distillation operation had links to the Wickenby‑targeted Swiss‑based firm Strachans. The piece does not detail any corporate outcomes; investors who follow companies connected to tax investigations may want to monitor legal developments and official statements for any material updates.
Follow reputable news coverage and official court listings for re‑listings and trial dates, and watch for announcements from involved agencies such as the CDPP or the ATO. The article indicates a new trial date is likely after the appeal reversal, so further reporting should appear as the matter progresses.
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