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Back to Sentencing Tables Index 

This table is intended to be used as a guide only. Individual cases should be read if they are to be relied upon. 

 

Fraud - by Employee

See list of offences and penalties at end of table

Case
(age if known)

Offence & Max PenaltiesAmountPleaOriginal SentenceAppealRecordFacts

Pinnington

(40)

NSWCCA

7.3.1990

s.156 (NSW) [10y]

 

3 x s.178BB (NSW) [5y]

$25,000 - $30,000PG

MT 3y

AT 1y

ADNil but psychiatric reports showed had done similar things previously.Director of nursing home for ex-psychiatric patients falsified records and used money for own purposes.

Bunce

NSWCCA

13.3.1990

s.156 (NSW) [10y]$10,205PG

MT 9m

AT 3m

ADNil

Stationmaster for State Rail - arranged for brother to collect weekend's takings and tie him up - brother dealt with by CSO.

Full admission and money recovered.

Newey

NSWCCA

23.8.1990

23 x s.178BA (NSW) [5y]$818,299PG

MT 4y 6m

AT 1y 6m

ADNil

Office manager for accountants forged letters of authority to withdraw money from trust accounts over ten month period.

Full co-operation with authorities upon arrest - gambling.

Gibson

NSWCCA

20.9.1990

s.156 (NSW) [10y]

 

Sched:

s.156

$10,000 +PG

MT 9m

AT 3m

ADBenefit by deception three months earlier

Employee of hardware store ordered timber in name of customer and delivered it to building site where offender had a contract

Denied involvement and sought to shift blame to partner.


Chaloner

(1990) 49 A Crim R 370

NSWCCA

s.29D (Cth) [10y]$122,260PG

18m

NPP 9m

AA.

3y recog

Nil

Manager of Commonwealth Bank experiencing financial difficulties

Repaid 50% - wife suffering severe depression and sons quite ill.

Beckett

NSWCCA

29.4.1991

s.156 (NSW) [10y]

 

3 x s.178A (NSW) [7y]

$120,574PG

MT 3y 3m

AT 9m

ADlarceny as a servant

Manager of club failed to bank $61,755 over 20 days- money repaid

Dismissed but obtained job as manager of a hotel - stole $58,819 from employer - money not repaid, although agreement to repay $100 per week.

Compulsive gambler and had financial difficulties from divorce.

Bouma

NSWCCA

12.6.1991

12 x s.157 (NSW) [10y]

 

s.179 (NSW) [5y]

not statedVGFT 6mADNilCommitted over twelve months by employee in position of trust and responsibility.

Rayward

NSWCCA

17.9.1991

4 x s.156 (NSW) [10y]$14,314PG

MT 12m

AT 12m

ADlong history of dishonestyStole fuel from employer over four months - in position of trust in relation to the goods stolen.


Doherty

(32)

NSWCCA

5.11.1991

65 x s.178BA (NSW) [5y]

 

s.178BB (NSW) [5y]

 

Sched:

8 x s.178BA

$231,827PG

2y PD

4y GBB

Crown AA

MT 2y

AT 2y

forgery and false pretences: non-custodial sentence

Claims examiner for insurance company created dummy files to obtain cheques payable to non-existing claimants over two years.

Full disclosure once exposed - efforts made to repay, including sale of house - gambling addiction.

De Braun

NSWCCA 12.12.1991

13 x s.156 (NSW) [10y]

 

Sched:

11 x s.156

$314,667PG2y PD

Crown AA

MT 15m

AT 15m

Nil

Office manager of car rental company with authority to sign cheques stole money over two years to prop up family business.

Remorse - attempted suicide - $20,000 repaid, and proposed repayment of $40,000 on sale of house.

James

NSWCCA

18.2.1992

6 x s.156 (NSW) [10y]

 

Sched:

19 x s.156

$38,074PG

MT 18m

AT 6m

ADDishonesty including embezzlement - on bond.

Manager of car dealership responsible for financial administration - falsified documents over eleven months.

Financial and gambling problems.

Mitchell

(50)

NSWCCA

3.12.1992

s.156 (NSW) [10y]

 

Sched:

41 x s.156

$33,210PG

MT 1y

AT 4m

ADNilOfficer in charge of railway station, responsible for cash - offences occurred over two months.  Repaid $14,510 – gambling - readily admitted guilt.


Myers

(37)

NSWCCA

2.3.1993

10 x s.158 (NSW) [5y]

 

Sched:

74 x s.158

$98,305PG

MT 2y

AT 8m

ADNil

Female - financial manager of small company falsely entered amounts exceeding wages payable in wages books, appropriating balance over 21months - employer required to pay $41,000 interest on overdraft, and extra tax (recovered).

Some health problems.

Grech

NSWCCA

28.4.1993

7 x s.157 (NSW) [10y]

 

Sched:

70 x s.157

$57,000PG

MT 3y 6m

AT 14m

AA

MT 2y 3m

AT 9m

nil

Pocketed money paid by customers for warranties or deposits on cars.

Handed self into police - gambling.

Cotton

(48)

NSWCCA

29.4.1993

10 x s.178BB (NSW) [5y]$135,000PG

MT 2y

AT 2y

ADNil

Claims manager for insurance company banked clients' cheques in own account over two and a half years.

$5,000 recovered by sentence - remaining not recoverable.

Wykamp

NSWCCA

5.8.1993

70 x s.158 (NSW) [5y]$110,000VG

MT 2y

AT 2y

ADNilExecutive officer of hospital in charge of payroll made false entries in payroll backing sheet over three years - no evidence of where money went.

Kelly

NSWCCA

17.9.1993

numerous s.29D (Cth) [10y]$16,000PG18m PD

AA

6m GBB

nil

Forged 25 cheques and two purchase orders.

Aboriginal woman - done well in employment but placed in position beyond her ability - extraordinary pressures from personal life - tragic case.

Barbarian

(24)

NSWCCA

5.10.1993

s.156 (NSW) [10y]

 

s.179 (NSW) [5y]

 

Att s.178BA (NSW) [5y]

 

Sched:

17 dishonesty offences

$63,500PG

MT 3y

AT 1y

AD19 dishonesty offences - on bond for dishonesty – breached bailStole cheque book from employer while on bail and forged signature.

Vidler

NSWCCA 23.11.1993

20 x s.71(1) (Cth) [7y]

 

2 x s.156 (NSW) [10y]

$8.2m - loss to bank of $921,000PG

MT 4y

AT 3y

ADNilFemale - bank supervisor stole money from accounts over ten years.

De Silva

(22)

NSWCCA 14.12.1993

8 x s.178BA (NSW) [5y]

 

2 x s.158 (NSW) [5y]

 

Sched:

48 x s.178BA

$112,000PG

MT 1y 6m

AT 6m

ADPrior driving only

Ringleader of scheme to dishonestly obtain money over 2.5y from employer, a financial institution - large part of money went to co-offender.

Gambling - assistance against co-offender.

Phelan

(50)

(1993) 66 A Crim R 446

NSWCCA

6 x s.158 (NSW) [5y]

 

Sched:

148 x s.158

$171, 675PG

MT 4y

AT 10m

AA

MT 3y

AT 1y

Nil

Trade finance manager in international section of ANZ Bank for 30y - made false entry in books over 2y.

Full co-operation and full restitution - depressed over lack of advancement in bank - gambling.

Munday

NSWCCA

14.4.1994

4 x s.178BA (NSW) [5y]

 

Sched:

38 x s.178BA

$21,000PG

MT 2y

AT 8m

AA

MT 1y 7m

AT 13m

Priors of similar nature - in breach of bond and PD.

Sales assistant sold goods to individuals at TAFE who paid in cash over six weeks - billed college and kept cash

On appeal took into account accumulation on previous sentence

Cardwell

(58)

 

Butcher

(41)

 

NSWCCA

23.5.1994

12 x s.178BA (NSW) [5y]$200,000VG

MT 2y 3m

AT 9m

ADNilSales manager (B) and weighbridge officer (C) for quarry company - over four year period organised contracts worth $2m and took 10% for themselves without authority.

Kermali

(29)

NSWCCA

6.7.1994

5 x s.178BA (NSW) [5y]

 

2 x s.300(2) (NSW) [10y]

 

s.178BB (NSW) [5y]

 

Sched:

76 offences

$51,000PG

MT 20m

AT 10m

ADNil

Systems development officer with SRA - through false statements induced SRA to purchase from offender's company instead of cheaper sources over two years

All money reimbursed.

McInnes

NSWCCA

26.7.1994

2 x s.249B (NSW) [7y]

 

8 x s.178BB (NSW) [5y]

$16,500VG

MT 2y 3m

AT 9m

AD 

Middle management SRA arranged with third person for payment of invoices for work not done over six months.

Young man.

Brown

NSWCCA

1.8.1994

s.178BB (NSW) [5y]

 

Sched:

2 x s.178BB

$300,000PG15m PDCrown AD. 

Car dealership - received money from Nissan for purchase of three cars not purchased

Economic difficulties.

Wong

(52)

NSWCCA 14.11.1994

6 x s.178A (NSW) [7y]

 

Sched:

14 offences

$497,011PG

MT 3y

AT 1y

AA

MT 2y

AT 1y

Nil

Misappropriated money from employer over three years - forged signatures on cheques.

$47,142 repaid - volunteered guilt before actions discovered - gambling. 

Tyrrell

NSWCCA 25.11.1994

s.156 (NSW) [10y]

 

5 x s.158 (NSW) [5y]

$36,654PG

MT 1y 6m

AT 6m

ADNilStole from employer, RTA - initially stole to replace employer's money stolen from car - when realised would be caught went on final fling, and gambled money.

McCarthy

NSWCCA

17.3.1995

3 x s.178A (NSW) [7y]

 

2 x s.179 (NSW) [5y]

$21,658VG

MT 9m

AT 3m

AA

Bond 5y

$5,000 fine.

NilManager of Dalgety appropriated money over three months - sold cattle in breach of agreement and failed to account.

El-Rashid

NSWCCA

7.4.1995

2 x s.300(2) (NSW) [10y]

 

2 x s.158 (NSW) [5y]

 

Sched:

2 x s.300

$122,500

VG

 

PG

MT 9m

AT 15m

Crown AA

MT 2y

AT 1y

NilEmployee of Arab Australian Ltd Bank transferred money from customers' accounts.


Santos

(48)

NSWCCA

28.6.1995

13 x s.300(1) (NSW) [10y]

 

Sched:

68 x s.300

$474,000PG

MT 2y 9m

AT 1y 3m

(25% discount for assistance)

ADNil

Accountant defrauded employer by making out false cheques over 4 years

Gambling - admitted offences to employer when became aware of audit -

Jacobs

NSWCCA

27.9.1995

33 x s.175 (NSW) [10y]$407,909PG

MT 2y 6m

AT 1y 6m

AA

on last sentence

MT 3y 6m

AT 2y 6m

Nil

March 91- March 93 - state retail manager for Dulux authorised payments to self

At time of sentence $241,539 recovered.

Veale

(36)

NSWCCA 10.11.1995

12 x s.173 (NSW) [10y]$65,000PG

MT 18m

AT 18m

Bond 4y

AA

MT 12m

AT 12m

Nil

Company director entrusted with cash cheques - offences occurred over seven months

Full amount repaid by appeal - gambling.


Psaroudis

(40)

NSWCCA

1.4.1996

38 x s.178BA (NSW) [5y]

 

s.117 (NSW) [5y]

$40,000PG

MT 1y

AT 1y

ADon recognisance for similar offence

Female - embezzled from employer $20,150 - stole identification items from sister-in-law allowing further larceny

Gambling.

O'Neill

NSWCCA

24.7.1996

12 x s.178BA (NSW) [5y]

 

Sched:

59 x s.178BA

$1,063,000PG

MT 6y 6m

AT 3y 6m

ADsimilar type offences

Payroll supervisor for large company committed offences over three years using computer accounting procedures - no money recovered

Gambling.

Vickers

 

 

 

 

Fearon.

 

NSWCCA 17.10.1996

15 x 178BA (NSW) [5y]

 

Sched

34 offences

 

8 x s.178BA (NSW) [5y]

 

Sched

9 offences

$16m: bank loss of $3.345m

 

 

$6m:  bank loss of $1.97m

 

MT 5y

AT 1y

 

 

 

MT 5y

AT 1y

AD V, as manager of Westpac, approved loans for F that should not have been approved - culpability considered equal

Scott

(51)

NSWCCA

27.11.1996

6 x s.178A (NSW) [7y]$107,000PG

MT 1y

AT 4m

5y GBB

AA

(only to remove condition from bond)

Nil

Female – senior position in Credit Union – stole money over 9 years

Young child – condition of bond requiring $400 payment per month inappropriate

Jarjoura

(31)

NSWCCA

9.4.1997

4 x s.158 (NSW) [5y]

 

s.178BA (NSW) [5y]

 

Sched

3 x s.178BA

4 x s.178BB

$300,000+PG

MT 2y

AT 2y

ADnil

Employee of Commonwealth Bank milked accounts over 2 years

Genuine remorse - admissions to additional offences - gambling and unresolved grief over brother's death.

Brillo

(20-21)

NSWCCA

14.5.1997

5 x s.300(1) (NSW) [10y]

 

5 x s.300(2) (NSW) [10y]

 

Sched:

73 x s.300(1)

75 x s.300(2)

$188,075PG

MT 18m

AT 2y

ADNil

Female - defrauded employer over 13 months - altered cheques signed by company signatories and deposited money into own account - no money repaid

Money spent on lifestyle and gambling.

Durrant

NSWCCA

11.6.1997

s.156 (NSW) [10y]

 

10 x s.178BA (NSW) [5y]

 

Sched:

83 x s.156

$349,401PG

MT 3y

AT 2y

AA

on first count

MT 2y 3m

AT 1y 3m

NilFemale - managed trust accounts at real estate - systematic and repeated fraudulent transactions over 3y 6m - tried to cover up by rewriting books.  Gambling problem - reimbursed 67,010.

Mille

NSWCCA

1.5.1998

9 x s.156 (NSW) [10y]

 

Sched:

3 x s.156

$25,755.50PG

MT 12m

AT 3m

ADnil

Security Guard at Sydney Monorail stole money from ticket machine boxes after obtaining key over six month period.

Good subjectives.

Battiato

[1999] NSWCCA 44

9 x s.178BA (NSW) [5y]$490 000PG

MT 2y 6m

AT 2y

AA

MT 2y 3m

AT 1y 9m

 

Female - employee of bank altered accounts over 3 year period

Judge failed to give sufficient weight to co-operation and assistance by applicant.

Chan

(34)

[2000] NSWCCA 345

27 x s.178BA (NSW) [5y]$578,000PG

5y

NPP 3y

ADnil

Approved personal loans for fictitious clients while working at bank as investment manager over 6 months period.

Gambling addiction.

Giarratano

[2000] NSWCCA 418

6 x s300(1) (NSW) [10y]

 

8 x s300(2) (NSW) [10y]

 

13 x s.134 (NSW) [5y]

 

Sched:

57 offences

$367,000PG

MT 2y

AT 2y

AD 

Stole from employer by altering cheques over 19 months.

Gambling addiction.

Robinson

[2000] NSWCCA 556

89 x s.178BA (NSW) [5y]$85,131PG

MT 18m

AT 2y 6m

ADprior bond for larceny as clerk from bank - $23,000

Stole money from employer over 18 months - obtained loan from bank by providing false information

Mother of three young children with gambling problem - family moved to Western Australia.

Prasad

(23)

 

 

 

 

Krishnan

(42)

 

 

Prakash

(31)

 

 

 

Milford

(24)

 

[2000] NSWCCA 539

12 x s.178BA (NSW) [5y]

 

Sched:

87 x s.178BA

 

14 x Receiving

 

 

 

5 x Receiving

 

 

 

 

12 x Receiving

$1,069,290

PG

 

 

 

 

PG

 

 

 

PG

 

 

 

 

 

PG

5y 3m

NPP 4y 6m

 

 

 

3y 6m

NPP 3y

 

 

2y

NPP 18m

 

 

 

 

FT 3y 6m

AA

5y 3m

NPP 3y 9m

 

 

AA

2y 6m

NPP 18m

 

AA

18m

(suspended for 12m)

 

 

AA

3y 6m

NPP 2y 6m

nil

 

 

 

 

nil

 

 

 

nil

 

 

 

 

 

subsequent offences

Female claims officer in insurance company verified 99 fraudulent cheques - other offenders received cheques and cashed them into own bank accounts.

Pont

(57)

(2000) 121 A Crim R 302

s.156 (NSW) [10y]$35,000VG3y PD

Crown AD

(sentence inadequate but delay in appeal)

minor - irrelevant

Manager of hotel paid $5,000 by acquaintance who robbed hotel in presence of offender and took further $30,000 from safe blaming robbery - opportunistic offence.

Devoted family man with good work record.

Clark

(52)

[2001] NSWCCA 69

2 x s.71 (Cth) [7y]$51,222.70VG

2y

Released on recog after 8m

ADnil

Used position as postal manager to steal money over extended period of time - created false computer records

Unfortunate childhood - repaid $10,000 - health problems.

Tripodina

(33-36)

[2001] NSWCCA 136

10 x s.178BA (NSW) [5y]

 

Sched:

42 x s.178BA

$400,000PG

6y 6m

NPP 4y 6m

ADnil

Used position as financial controller to defraud company over three and a half years - senior position.

Remorse - pathological gambling problem - depression - some compensation made - steps taken to overcome gambling problem.

Fisher

[2001] NSWCCA 143

6 x s.300(1) (NSW) [10y]

 

6 x s.300(2) (NSW) [10y]

 

Sched:

48 x s.300(1)

48 x s.300(2)

$248,000PG

MT 3y

AT 2y

AA

MT 2y 6m

AT 2y 6m

 

Used position as technical manager to defraud company over 5 years - altered cheques already signed using sticky tape - serious breach of trust.

Gambling addiction - confessed offences to police - remorse - some compensation made - rehabilitation

Hawker

[2001] NSWCCA 148

9 x s.178BA (NSW) [5y]

 

Sched:

35 offences

$560,000

PG

(25%)

6y

NPP 3y 6m

AD 

Employee of bank involved in removing money through home lending scheme with co-offender - offences committed over 3y period.

Used money for gambling.

Murtaza

(23)

[2001] NSWCCA 336

s.156 (NSW) [10y]$80,000PG3y GBB

Crown AA

6m

nil

Computer systems operator stole $80,000 worth of equipment over 16 months - used security card and disabled security video - breach of trust

All property recovered - gambling and alcohol addiction

Farlow

(41)

[2001] NSWCCA 348

12 x s.178BA (NSW) [5y]

 

Sched:

13 x s.178BA

$480,970PG

4y

NPP 2y 6m

ADnil relevant

Clerical assistant at university raised cheques on false purchase orders - money stolen over 8 years - breach of trust.

Used money to assist family - traumatic childhood - 3y old child with serious health problems

Jackson

(32)

[2001] NSWCCA 355

7x s.176A (NSW) [10y]

 

Sched:

22 offences

$5.2m

PG

(28.5%)

5y

NPP 2y

Crown AA

5y

NPP 3y

nil

Company secretary used company cheques to support lavish lifestyle - offences committed over 2 years.

Married with young family - substantial reparation made

Sewell

[2002] NSWCCA 7

7 x s300(2) (NSW) [10y] PG

4y

NPP 1y 5m

ADsimilar matters

Induced bank to accept false instruments as genuine and thereby credit to offender's account company money

Good character evidence - evidence of rehabilitation - medical condition

Trim

(65)

[2002] NSWCCA 82

2 x s.178BA (NSW) [5y]$445,653

PG

(25%)

6y 9m

NPP 4y

AA

6y

NPP 3y

nil

Clerk to accountant - over 6years forged cheques and created false instruments - breach of trust

Gambling addiction - remorse - age and health

Tomich

(43)

(2002) 127 A Crim R 234

NSWCCA

13 x s.156 (NSW) [10y]

 

4 x inserting data in computer

 

6 x altering data in computer

 

s.300(1) (NSW) [10y]

 

Sched:
99 similar offences

$186,812

PG

(> 15% on appeal)

5y

NPP 4y

AA

4y

NPP 2y

nil

Female bank clerk stole money from customer's accounts - manipulated accounts to hide withdrawals

Gambling problem – devastated by loss of sons to husband - depressed at time of offences

Power

(40s)

[2002] NSWCCA 244

39 x s.300(1) (NSW) [10y]$7.681m

PG

(25%)

8y

NPP 5y

AA

8y

NPP 4y

nil

Female - middle manager at bank created fictitious loans for fictitious customers over 4 years - money spent on luxury living, particularly jewellery - some money used to repay older loans

Motivation obscure - depressed and vulnerable at time - prospects of rehabilitation

Carr

(49)

(2002) 135 A Crim R 171

NSWCCA

s.176A (NSW) [10y]

 

 

s.178A (NSW) [7y]

$321,666

 

 

$358,952

PG

4y

NPP 2y

 

FT 2y

(concurrent)

Crown AD

Sentence inadequate but discretion applied

 As company director and solicitor fraudulently obtained money from company in 1996 - no charges pursued until second offence - as solicitor for second company banked cheque for sale of property in personal account

Montesinos

(35)

(2002) 135 A Crim R 417

NSWCCA

15 x s.300(2) (NSW) [10y]

 

$119,643VG24m suspendedCrown ADnil

Female employee deposited cheques drawn on account of employer into own account over five months - little insight into offending

History of major depressive episodes

Thompson

(43-45)

[2003] NSWCCA 219

7 x s.300(1) (NSW) [10y]

 

7 x s.300(2) (NSW) [10y]

 

Sched:

30 x s.300(1)

30 x s.300(2)

$144,000

PG

(25%)

3y

NPP 18m

ADNil relevant

Female - credit collector for company took money to pay for family expenses and finance gambling addiction

Financial difficulties

Rosser

(47)

[2004] NSWCCA 216

33 x s.176A (NSW) [10y]> $80,000VG

4y

NPP 2y 3m

NilAD

Female director of pre-school – over 16 m period drew cheques on pre-school account and deposited into own account

Aboriginal – drug, alcohol and gambling addictions

Fell

[2004] NSWCCA 235

 

14 x s.178BA (NSW) [5y]

 

Sched

70 x s.178BA

$326,324

 

$216,349 on Form 1

PG

(25%)

22m - suspendedCrown ADNil

Defrauded employer by swiping his key card in his employer's records so transactions appeared genuine credit or refund to customer but was automatically credited to offender's bank account.

Voluntarily refunded $279,844.45 – remorse - psychiatric disorder – steps taken to rehabilitation

Pipes

(53)

[2004] NSWCCA 351

s.134.2 (Cth) [10y]$155,644PG

3y

NPP 2y

ADNil

Senior employee of Dept of Veteran Affairs diverted funds – accessed computer and changed details

Money repaid – contrition and remorse

Maharaj

(30)

[2004] NSWCCA 387

7 x s.300(1) (NSW) [10y]

 

7 x s.300(2) (NSW) [10y]

 

s.157 (NSW) [10y]

 

s.156 (NSW) [10y]

 

Sched:

122 similar offences

$440,000

PG

(25%)

5y

NPP 3y

ADNil

Employee of financial planning institution – managed clients funds – stole money from 13 clients over 3.5 years – motivated by greed

Assistance to authorities – some restitution – delay – some medial problems – remorse

Swadling

[2004] NSWCCA 421

9 x s.156 (NSW) [10y]

 

Sched:

11 x s.156

$322,766

PG

(25%)

7y

NPP 4y

AA

6y 3m

NPP 3y 3m

Nil

Female accounts clerk committed offences over 21m - unsophisticated offence

Disadvantaged family – previous good character – some remorse - motivated by desire to help family

Mungomery

(37)

(2004) 151 A Crim R 376

NSWCCA

3 x s.176A (NSW) [10y]

 

Sched:

105 x s.176A

Over $1mPG

5y

NPP 3y 3m

ADNil

Manager defrauded company over 4 years 6 months – creation of false invoices

Gambling habit – married with 2 young children

Watt

(29)

[2005] NSWCCA 89

11 x s.184(2) (Cth) [5y]Over $4m

PG/

VG

4y

NPP 2y 6m

ADNil

Employee of company associated with church – significant dishonesty and motivated by greed – significant breach of trust – general deterrence

Supportive family – epileptic – undertaking accountancy course – good character

Farrant

[2005] NSWCCA 229

6 x s.300(1) (NSW) [10y]

 

2 x s.178BA (NSW) [5y]

 

Sched:

44 offences

$139,000PG

2y 9m

NPP 18m

ADSimilar offences

Female employee responsible for paying creditors of company – made out cheques to creditors where no money owing and changed name on cheque – used company credit card to make purchases – offending over significant period of time – significant breach of trust

Committed to repayment

Itaoui

(24-26)

(2005) 158 A Crim R 233

s.156 (NSW) [1135.4

0y]

$135,199

PG

(20%)

2y 10m

NPP 15m

AA

(only to correct pronouncement of sentence)

Subsequent dishonesty offence

Female stole from employer travel agent over 15 months – well planned, persistent and determined theft

Physical and mental ill health - delay

Scanlan

[2006] NSWCCA 238

4 x s.178BA (NSW) [5y]Over $400,000VG

4y

NPP 3y

ADNil

Female employee stole from company over two years – position of trust – high degree of planning

No restitution – gambling addiction

Itaoui

[2006] NSWCCA 273

9 x s 178BA (NSW) [5y]

 

Sched:

10 x s.178BA

Att s.178BA

$424,198

PG

(approx 25%)

3y 6m

NPP 2y

AD Legal clerk stole from trust account

Pollard

(36)

[2006] NSWCCA 405

29 x s.178BA (NSW) [5y]$92,164.48PG

2y

NPP 15m

Suspended

Crown ADNil

Accounts supervisor at University transferred money to own account over three months

Financial pressures – major depressive illness – remorse

Inadequate but appeal dismissed in exercise of discretion

Murphy

(24-25)

[2007] NSWCCA 18

11 x s.135.1(1) (Cth) [5y]$375,895

PG

(25%)

3y 3m

NPP 2y 3m

AA

3y 3m

NPP 2y

NilCentrelink employee – changed bank account details – offences committed over 18 months

Hyman

[2007] NSWCCA 47

9 x s.300(1) (NSW) [10y]

 

9 x s.300(2) (NSW) [10y]

 

2 x s.178BA (NSW) [5y]

 

Sched:

50 offences

Over $200,000

PG

(25%)

5y 3m

NPP 3y 9m

ADSimilar offences

Female executive assistant to Vice President of company – misused corporate credit card over 5 years – forged signature of VP – breach of trust involving forgery and planning

Repaid agreed amount of $220,000 – remorse - gambling

Stratford

(61-64)

[2007] NSWCCA 279

15 x s.176A (NSW) [10y]

 

Sched:

29 offences

$61,804

 

$98,633

PG

(25%)

3y 6m

NPP 2y

ADNil

Company secretary stole from company over 3 years

Remorse – heroin addicted son – repaid all money – good prospects of rehabilitation

Todorovic

(28)

[2008] NSWCCA 49

8 x s.178BA (NSW) [5y]

 

Sched:

56 x s.178BA

Approx $160k

PG

(20%)

3y

NPP 2y

PD

Crown ADNil

Accounts manager for small company – transferred payments into own account.

Sentence inadequate but Court declined to intervene - little mitigation in gambling addiction – material since sentence including illness

Braun

(28)

[2008] NSWCCA 269

6 x s.1041G (Cth) [5y]

 

2 x s.300(1) (NSW) [10y]

 PG

3y 3m

NPP 2y 5m

AA

2y 8m

NPP 1y 8m

Nil

Share trader for company managing investment accounts – steadily lost money – made up false reports for investors to hide losses – made two groups of false instruments purporting to evidence transactions – no training and no supervision – no financial gain – repeated and persistent offending over 14 months - $1.2m invested – losses 'very large sums of money'

Remorse – prior good character

Marks

[2009] NSWCCA 24

4 x s.178BA (NSW) [5y]

 

Att s.178BA (NSW) [5y]

$185,425

 

$118,800

PG

5y

NPP 3y 9m

AA

3y 5m

NPP 2y 9m

Record – no prior imprisonment

Employee of Health department made false claims for payments for staff training over 2.5 months – breach of trust

History of mental illness – delay - contrition

Gaffney

[2009] NSWCCA 160

8 x s.178BA (NSW) [5y]

 

Sched:

4 x s.300(1)

4 x s.300(2)

$3.943m

PG

(25%)

8y

NPP 5y

AA

6y

NPP 5y

 

Senior bank officer stole money over 22 months – planned offences – abuse of trust

Good prospects of rehabilitation – gambling addiction

Dela Cruz

(34)

[2010] NSWCCA 333

s.178BA (NSW) [5y]

 

 

s.178BA (NSW) [5y]

 

s.193B(2) (proceeds of crime) [15y]

 

Sched:

2 x s.178BA

$21,930.22

 

$53,740

 

$406,725.16

 

$35,459.22

PG

(25%)

3y

NPP 2y

 

 

3y

NPP 2y

 

3y 5m

NPP 1y 2m

 

Total:

6y 9m

NPP 4y 6m

AA

3y

NPP 2y

 

3y

NPP 2y

 

3y 2m

NPP 1y 2m

 

Total:

6y

NPP 4y

 

Female senior accounts clerk transferred $21,930.22 and $53,740 to own account and withdrew money – stole further $406,725.16 – changed companies and stole further $35,459.22

Element of double punishment in making sentenced for proceeds offence partially cumulative

Vaughan

[2011] NSW CCA 4

5 x s.178BA (NSW) [5y]

 

Sched:

5 x s.178BA(1)

$2,768,598

PG

(25%)

5y

NPP 3y

ADnil

Female account keeper and personal assistant to manager in company – unauthorised use of signature stamp on cheques and unauthorised internet transactions – 417 transactions over 7 years – supported lavish lifestyle

Voluntary returned to Australia from London – suffering bipolar disorder at time of offence – prospects of rehabilitation – some restitution

Dwayhi

(25)

 

 

 

 

Bechara

(42)

 

[2011] NSWCCA 67

4 x s 134.2(1) (Cth) [10y]

 

Sched:

4 offences

 

s.134.2(1) (Cth) [10y]

 

Money laundering

$857,357 - received $135,000

PG

(25%)

 

 

 

 

VG

5y

NPP 3y Reparation order $135,000

 

4y 9m

NPP 3y Reparation order $101,632

AD

 

 

 

 

 

AA

3y conditional release after 2 yrs on recog

 

D - ATO employee - verified four false tax refund claims in Business Activity Statements submitted to ATO - – received $135,000 from co-offenders - concealed primary offences by making false entries in electronic reports, creating paper trails and lodging forged documents (Form 1 offences) - grave breach of trust of position as public officer of ATO

B and co-offender provided false ATO statements – co-offender took almost two thirds of proceeds.

Job

(42)

[2011] NSWCCA 267

7 x s.178BA (NSW) [5y]

 

4 x s.178BA (NSW) [5y]

 

4 x s.249B (NSW) [7y]

$106,500

PG

(40% plea and assist)

FT 18m

 

 

FT 18m

 

 

3y

NPP 1y

 

Total:

5y

NPP 3y

AA

FT12m

 

FT 12m

 

 

3y

NPP 1y

 

Total:

4y

NPP 2y

Nil

Operations manager at RTA – used position to defraud RTA on behalf of friend of family – approved payment of false invoices – contracted work without tender process – total amount defrauded $300,000 – received $106,500 for involvement

Genuine remorse – intention to make restitution – mental illness

Hughes

[2013] NSWCCA 129

8 x s.178BB (NSW) [5y]

 

Unauthorised computer function

 

Sched:

5 offences

$509,637.70

PG

(45% plea and assist on appeal)

Agg

4y

NPP 2y 6m

AA

Agg

3y 3m

NPP 2y

Similar trust fraud offences on two previous occasions

Female employee of RailCorp made false work records to approve payments to sub-contractor over 18 months – made false representations to sub-contractor – supervised payments through computer – rerouted supervisor's e-mails to approve payments

Significant gambling problem – good rehabilitation – difficult childhood with sexual and physical abuse – assistance - delay

Subramaniam

(36-40)

[2013] NSWCCA 159

23 x s.178BA (NSW) [5y]

 

3 x dealing with proceeds of crime

$45,388,249

PG

(25%)

Agg

15y

NPP 7y

AA

Agg

11y

NPP 6y

 

Female senior financial accountant for financial institution – used position to transfer funds from corporate accounts over five years – purchased property and luxury goods and gave gifts

Some reparation made although shortfall – personality disorder – sexually abused as a child – prospects of rehabilitation

Donald

[2013] NSWCCA 238

s.184(2)(a) (Cth) [5y]$1,781,707PG

2y 6m

Suspended

Crown AA

2y

NPP 12m

 

Client advisor for stock broking firm bought and sold shares and traded for clients without authorisation – took profits – 30 transactions over 2.5 years

Delay – suffering mental illness

Johnston

(40 at sentence)

[2017] NSWCCA 53

s.192E(1)(b) (NSW) [10y]$1.257m

PG

(25%)

6y 6m

NPP 4y

ADNil

Senior accountant for mining company – made 156 false invoices over three years

Gambling addiction – some reparation – undertaken rehabilitation program

Upadhyaya

[2017] NSWCCA 162

10 x s.176A (NSW) [10y]

 

4 x s.192E (NSW) [10y]

$10.75mVG

12y

NPP 7y 9m

AD August 2005-Dec 2010 – director of business – deliberate, systematic and sustained defrauding – falsely inflated invoices in ordering goods from companies owned by offender – on one occasion ordered goods and had them delivered to own company

Siwek

(70)

[2017] NSWCCA 178

5 x s.192E(1)(b) (NSW) [10y]

 

4 x s.178BA(1) (NSW) [5y]

 

Sched:

3 x s.178BA

$1.7 millionPG

Agg

6y

NPP 3y 8m

ADNil

2005 – 2012 – offences committed over period of 9 years - worked as accounting manager with multi-national corporation based in America  which banked with Australian bank – entrusted with task of sending electronic funds transfers - transferred funds to bank account to which he had access - breach of trust.

Good character – gambling addiction – repaid $450k

Last updated: 27.11.2017


Tables of Offence

OffenceSectionActMaximum Penalty
Larcenys.117Crimes Act 1900 (NSW)5 years
Steal, embezzle or for fraudulent purpose destroys etc whole or part of valuable securitys.134Crimes Act 1900 (NSW)5 years
Larceny by clerk or servants.156Crimes Act 1900 (NSW)10 years
Embezzlement by clerk or servants.157Crimes Act 1900 (NSW)10 years
Falsification of accounts by clerk or servants.158Crimes Act 1900 (NSW)5 years
Agent misappropriates money entrusted to him or hers.165Crimes Act 190010 years
Trustee fraudulently disposes of propertys.172Crimes Act 190010 years
Director of company or member of body corporate fraudulently appropriate property of company or body corporates.173Crimes Act 1900 (NSW)10 years
Director falsifies books with intent to defrauds.175Crimes Act 1900 (NSW)10 years
Cheat or defraud as director or member of body corporate or public companys.176ACrimes Act 1900 (NSW)10 years
Fraudulent misappropriation of money collected or receiveds.178ACrimes Act 1900 (NSW)7 years
Pass valueless cheque with intent to defrauds.178BCrimes Act 1900 (NSW)1 year
Obtain valuable thing by deceptions.178BACrimes Act 1900 (NSW)5 years
Obtain valuable thing by false or misleading statements.178BBCrimes Act 1900 (NSW)5 years
Obtaining credit by frauds.178CCrimes Act 1900 (NSW)1 year
Obtain property by frauds.179Crimes Act 1900 (NSW)5 years
Dishonestly by deception obtain property or financial advantage or cause financial disadvantages.192ECrimes Act 1900 (NSW)10 years
Corruptly receive or solicit commission or rewards.249BCrimes Act 1900 (NSW)7 years
Forging wills.271Crimes Act 1900 (NSW)14 years
Make false instrument / use false instruments.300 (1) & (2)Crimes Act 1900 (NSW)10 years
    
Obtains valuable thing from Commonwealth by false pretencess.29ACrimes Act 1914 (Cth)5 years
Imposition on Commonwealths.29BCrimes Act 1914 (Cth)2 years
Defraud Commonwealths.29DCrimes Act 1914 (Cth)10 years
Conspiracy to Defraud Commonwealths.29D / s.86(2)Crimes Act 1914 (Cth)20 years
Steal, fraudulently misappropriate or fraudulently covert to own use Commonwealth propertys.71(1)Crimes Act 1914 (Cth)7 years
Conspiracy to defrauds.86ACrimes Act 1914 (Cth)20 years
    
Officer of corporation providing false informations.564(1)Companies (NSW) Code2 years
    
Open account / operate account in false names.24(1) / 24(2)Financial Transactions Reports Act 1988 (Cth)2 years
Conduct transactions to avoid reporting requirementss.31Financial Transactions Reports Act 1988 (Cth)5 years
    
Make false / misleading statement in support of claim for Commonwealth benefits.62(1)National Health Act 1953 (Cth)5 years
    
Fraudulently omitting to account for deposits.88(a)(i)Property, Stock and Business Agents Act 1941 (NSW) (since repealed)10 years
Fraudulently convert property to own uses.88(b)(i)Property, Stock and Business Agents Act 1941 (NSW) (since repealed)10 years
    
Being reckless and failing to discharge duties as director in good faith and in the best interests of the companys.184(1)(a)Corporations Act 2001 (Cth)5 years
Being intentionally dishonest and failing to discharge duties as director in good faith and in the best interests of the companys.184(1)(b)Corporations Act 2001 (Cth)5 years
A director, other officer or employee uses position dishonestly with intention of directly or indirectly gaining advantage for themselves or someone else, or causing detriment to corporations.184(2)(a)Corporations Act 2001 (Cth)5 years
A director, other officer or employee uses position dishonestly reckless as to whether the use may result in themselves or someone else directly or indirectly gaining an advantage or causing a detriment to corporations.184(2)(b)Corporations Act 2001 (Cth)5 years
Being privy to fraudulent altering of books of companys.590(1)(c)(iii)Corporations Act 2001 (Cth)2 years
Authorise issue of prospectus with material omissions.996(1)Corporations Act 2001 (Cth)5 years
Disseminating information knowing it was false in a material particular, and which was likely to induce purchase of sharess.999Corporations Act 2001 (Cth)5 years
Dishonest conduct in course of carrying on a financial services businesss.1041G(1)Corporations Act 2001 (Cth)5 years - increased to 10 years
Make materially misleading statement likely to induce person to acquire financial productss.1041E(1)Corporations Act 2001 (Cth)5 years - increased to 10 years
Make or authorise misleading statement in document required for purposes of Corporations Laws.1308(2)Corporations Act 2001 (Cth)2 years
    
Officer knowingly or recklessly failed to act honestly in exercise of power and discharge of dutiess.232(2)Corporations Law (Cth)5 years
An officer or employee of a corporation must not, in relevant circumstances, make improper use of his or her position as such an officer or employee, to gain, directly or indirectly, an advantage for himself or herself or for any other person or to cause detriment to the corporation.s.232(6)Corporations Law (Cth) 
    
Theft from Commonwealth entitys.131.1Criminal Code (Cth)10 years
Obtain financial advantage by deceptions.134.2Criminal Code (Cth)10 years
Dishonestly intend to gain or cause loss to Commonwealth entitys.135.1Criminal Code (Cth)5 years
Conspiracy to defraud Commonwealth entitys.135.4Criminal Code (Cth)10 years