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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 Employees and Others in Positions of Trust

See list of offences and penalties at end of table.  Unless otherwise stated sections refer to Crimes Act. Numbers in brackets refer to maximum penalty for offence. 

CaseOffence and Max PenaltiesAmountPleaOriginal SentenceAppealRecordFacts

Pinnington

(40)

NSWCCA

7.3.1990

s.156

 

3 x s.178BB

$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$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$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

 

Sched:

s.156

$10,000 +PG

MT 9m

AT 3m

ADBenefit by deception three months earlierEmployee of hardware store ordered timber in the name of a customer and delivered it to building site where he had a contract.  Denied involvement and sought to shift blame to partner.

Chaloner

(1990) 49 A Crim R 370

NSWCCA

s.29D$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

 

3 x s.178A

$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 and 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

NSW CCA

12.6.1991

12 x s.157

 

s.179

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

Rayward

NSW CCA

17.9.1991

4 x s.156$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)

NSW CCA

5.11.1991

65 x s.178BA

 

s.178BB

 

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

NSW CCA 12.12.1991

13 x s.156

 

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.

Sellen

(1991) 57 A Crim R 313

NSWCCA

16 x s.178A

 

Sched:

6 x s.178A

$1.25mPG

MT 7y

AT 1y

AA

MT 5y 6m

AT 2y 6m

NilChartered accountant.  Offences occurred over five years.  Money used to finance business, family and personal expenses.

James

NSW CCA

18.2.1992

6 x s.156

 

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)

NSW CCA

3.12.1992

s.156

 

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)

NSW CCA

2.3.1993

10 x s.158

 

Sched:

74 x s.158

$98,305PG

MT 2y

AT 8m

ADNilFemale - 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

NSW CCA

28.4.1993

7 x s.157

 

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)

NSW CCA

29.4.1993

10 x s.178BB$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 irrecoverable.

Wykamp

NSW CCA

5.8.1993

70 x s.158$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

NSW CCA

17.9.1993

numerous s.29D$16,000PG18m PD

AA

6m GBB

nil

Forged 25 cheques, and two purchase orders.

Aboriginal woman who had done well for herself in her employment, but placed in position beyond her ability.  Extraordinary pressures from personal life.  Tragic case

Barbarian

(24)

NSW CCA

5.10.1993

s.156

 

s.179

 

Att s.178BA

 

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.

Law

NSW CCA

7.10.1993

24 x s.176A$180,000PG

MT 2y 6m

AT 18m

AD Insurance broker overcharged premiums or kept premium and arranged no cover over 3y 8m.

Page

NSW CCA 22.11.1993

12 x s.178A$750,000VG

MT 3y

AT 1y

ADNilDoctor promised to invest client's money but spent it on racehorses.

Vidler

NSW CCA 23.11.1993

20 x s.71(1)

 

2 x s.156

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

MT 4y

AT 3y

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

Walker

NSW CCA 13.12.1993

12 x s.178BB VG

MT 2y

AT 2y

Conviction ADNilManaging Director of private company.  Controlled 35% shares.  Made false statements to journalists over 2.5m to favourably influence price of shares to obtain profits on share trading.

De Silva

(22)

NSW CCA 14.12.1993

8 x s.178BA

 

2 x s.158

 

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

 

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 book over 2y.

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

Munday

NSW CCA

14.4.1994

4 x s.178BA

 

Sched:

38 x s.178BA

$21,000PG

MT 2y

AT 8m

AA to take into account accumulation on previous sentence:

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.

Cardwell

(58)

 

Butcher

(41)

 

NSW CCA

23.5.1994

12 x s.178BA$200,000VG

MT 2y 3m

AT 9m

ADNilB was sales manager, C weighbridge officer for quarry company.  Over four year period organised contracts worth $2m and took 10% for themselves without authority.

Kermali

(29)

NSW CCA

6.7.1994

5 x s.178BA

 

2 x s.300

 

1 x s.178BB

 

Sched:

76 offences

$51,000PG

MT 20m

AT 10m

ADNilSystems development officer with SRA and owned own company.  Through false statements induced SRA to purchase from his company instead of cheaper sources over two years.  All money reimbursed.

Pisani-Rossi

(45)

NSW CCA

11.7.1994

s.178A

 

s.178BB

 

Sched:
2 similar offences

$200,000PG

MT 2y 3m

AT 9m

ADNilAs accountant and financial adviser deposited money supposed to be invested in own account.  Falsely provided receipts as to investment.  No repayments by prisoner.

McInnes

NSW CCA

26.7.1994

2 x s.249B

 

8 x s.178BB

$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

NSW CCA

1.8.1994

1 x s.178BB

 

Sched:

2 x s.178BB

$300,000PG15m PDCrown AD. 

Car dealership.  Received money from Nissan for the purchase of three cars not purchased.  Cause was economic difficulties.

On appeal: "I do not read the cases cited as laying down any proposition of the inevitability of a full time prison sentence in any case which could be brought within the description of white-collar crime." (per Simpson J)

Sneddon

(50)

NSW CCA

2.8.1994

14 x s.178A

 

Sched:

Offences unstated

$870,000PG2y PDCrown AD.  Manifestly inadequate, but in discretion sentence not increasedNil

Accountant.  Offences occurred Sept 82 - Feb 86.  Facts not clear.  All money repaid.  Rehabilitation strong.

Extraordinary delay between arrest and sentence.

Begley

NSW CCA

2.9.1994

4 x s.178A

 

Sched:
2 x s.178BB

$38,750PG

MT 18m

AT 6m

AA to take into account pre sentence custodyfalse pretencesSelf employed marine broker exchanged boats and kept excess money from transaction.

George

(54)

NSW CCA

23.9.1994

9 x s.178A

 

Sched:

27 x s.178A

$612,305PG

MT 4y 6m

AT 1y 6m

AA

MT 3y

AT 2y

NilSolicitor, defrauded clients over five years.  Not motivated by greed.  $65,000 recovered.  One count involved forgery, others involved false epitome of mortgage.

Megas

NSW CCA 12.10.1994

19 x s.178A

 

Sched:

30 x s.178A

$2,762,796PG

MT 6y

AT 3y

AA only to adjust form of sentenceNilFranchisee tax agent and financial adviser used client's money to pay extraordinary dividends he had promised investors over two and a half years.  $1.6m outstanding.

Wong

(52)

NSW CCA 14.11.1994

6 x s.178A

 

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

NSW CCA 25.11.1994

s.156

 

5 x s.158

$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

NSW CCA

17.3.1995

3 x s.178A

 

2 x s.179

$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.

Maslen

(1995) 79 A Crim R 199

1 x 178BB VG

MT 18m

AT 6m

AA.

Exceptional circumstances - sick son.

3y PD

Priors for false pretences

Director of company made false statements in relation to his equity in the company in order to persuade two individuals to invest 500,000 in purchasing manufacturing and distribution rights.

Parity – ill son

El-Rashid

NSW CCA

7.4.1995

s.300

 

2 x s.158

 

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.

Licardy

(44)

NSW CCA

26.5.1995

4 x s.178BA

 

3 x s.178BB

$75,000

$81,000

VG / PG

MT 3y

AT 4m

ADPrevious fraud & dishonestyUnauthorised use of power of attorney from client to obtain bank overdraft, which was increased three times.  Money went to family and two companies.  Bulk of money lost when company failed.

Santos

(48)

NSW CCA

28.6.1995

13 x s.300(1)

 

Sched:

68 x s.300

$474,000PG

MT 2y 9m

AT 1y 3m

(25% discount for assistance)

ADNilAccountant defrauded employer by making out false cheques over 4 years.  Gambling.  Admitted offences to employer when became aware of audit.  Some assistance re tax offences.

Terrell

NSW CCA

19.7.1995

4 x s.300

 

4 x s.178BB

$200,000PG

MT 1y

AT 4m

ADNilLong time customer of bank, falsely represented he had large funds invested in order to obtain "facility".  $1million obtained, deficiency ultimately 200,000

Baker

NSW CCA

4.8.1995

7 x s.178A

 

s.178A

$254,585

$34,925

PG

MT 4y 9m

AT 5m

AA

to allow for the accumulation

MT 3y 9m

AT 1y 5m

 Practising as an accountant.  8th offence committed while on bail for the first offences.

Jacobs

NSW CCA

27.9.1995

33 x s.175$407,909PG

MT 2y 6m

AT 1y 6m

AA

on last sentence

MT 3y 6m

AT 2y 6m

NilMarch 91- March 93.  State Retail Manager for Dulux authorised payments to self.  At time of sentence $241,539 recovered.

Holmwood

NSW CCA 25.10.1995

5 x s.178A

 

s.178BA

 

s.178BB

 

Sched:

13 offences

$571,000 +PG

MT 4y

AT 2y

ADNilSolicitor defrauded clients over five years.

Marvin

(38)

NSW CCA

5.11.1995

41 x s.178A

 

s.300(1)

 

s.300(2)

 PG

MT 18m

AT 6m

AA

MT 12m

AT 12m

NilSolicitor misappropriated funds over 4 years.

Veale

(36)

NSW CCA 10.11.1995

12 x s.173$65,000PG

MT 18m

AT 18m

Bond 4y

AA

MT 12m

AT 12m

NilCompany director entrusted with cash cheques.  Offences occurred over seven months.  Full amount repaid by appeal.  Gambling.

Lawson

(1996) 86 A Crim R 111

2 x s.173$47,340VG

MT 9m

AT 12m

ADprevious history - no detailsMember of body corporate named Dareton Local Aboriginal Land Council.  Drew two cheques for personal use.

Psaroudis

(40)

NSW CCA

1.4.1996

38 x s.178BA

 

s.117

$40,000PG

MT 1y

AT 1y

ADon recognisance for similar offenceFemale - Embezzled from employer $20,150.  Stole identification items from sister-in-law allowing further larceny.  Gambling.

Robards

(54)
NSW CCA

23.7.1996

7 x 178A$6,876PG

24m PD

GBB 5y

AD Real Estate agent stole from trust fund to support business.

O'Neill

NSW CCA

24.7.1996

12 x s.178BA

 

Sched:

59 x s.178BA

$1,063,000PG

MT 6y 6m

AT 3y 6m

ADsimilar type offencesPayroll supervisor for large company committed offences over three years using computer accounting procedures.  No money recovered.  Gambling.

Hughes

(39)

NSW CCA

24.7.1996

5 x s.271

 

s.24(1) FTRAct

 

s.24(2) FTRAct

 

s.31(1) FTRAct

 

Sched:

2 offences

$379,000PG

MT 2y 6m

AT 2y 6m

ADNil

Solicitor committed offences on 4 occasions over 15 months – calculated and complicated fraudulent activity – operated bank account in false name – opened second bank account in false name – conducted 5 non-reportable financial transactions – forged 5 wills

Financial difficulties – Depression - Some reparations made – Genuine remorse – admission to undetected guilt – Excellent character

Vickers

 

 

 

 

Fearon

 

NSW CCA 17.10.1996

15 x 178BA

 Sched

34 x s.178BA

 

8 x s.178BA

 

Sched

9 x s.178BA

$16m: bank loss of $3.345m

 

 

$6m:  bank loss of $1.97m

PG

 

 

 

 

PG

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, hence identical sentences.

Scott

(51)

NSW CCA 27.11.1996

6 x s.178A

 

Sched

(not detailed)

$107,000PG

MT 1y

AT 4m

GBB 5y

AA

to delete third condition of bond (payment of compensation).

NilMother of two year old child held senior position in credit union.

Wratten

NSW CCA

16.12.1996

8 x s.178A

 

1 x s.178BA

$500,000+PG

MT 4y 6m

AT 18m

AA

MT 3y

AT 2y

nilInsurance and investment adviser misappropriated client money over four years.  Some money repaid

Jarjoura

(31)

NSW CCA

9.4.1997

4 x s.158

 

1 x s.178BA

 

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, and admissions to extra offences. Gambling and unresolved grief over brother's death.

Brillo

(20-21)

NSW CCA

14.5.1997

5 x s.300(1)

 

5 x s.300(2)

 

Sched:

73 x s.300(1)

75 x s.300(2)

$188,075PG

MT 18m

AT 2y

ADNil

Female - Defrauded employer over 13 months by altering cheques signed by company signatories and depositing money into own account.  No money recovered.

Money spent on lifestyle and gambling.

Durrant

NSW CCA

11.6.1997

s.156

 

10 x s.178BA

 

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.

Crowl

NSW CCA

10.7.1997

7 x s.178BA

 

5 x s.178A

$937,584VG

MT 3y

AT 1y

ADNilAccountant misappropriated money received from clients for investment.

Egerton

NSW CCA

8.8.1997

5 x s.173$3millionVG

MT 18m

AT 6m

ADNilAs director transferred money from companies into personal account.  Companies went bankrupt and creditors lost over one million dollars.  Previous good character.  At time of offence separating from wife and depressed.

Hunt

(42)

NSW CCA

30.9.1997

5 x s.178A$38,341.38VG

MT 1y

AT 21m

AD Solicitor misappropriated funds from two elderly clients.  Money used for expenses.  $18,000 recovered.

Karaiskakis

(30)

NSW CCA

3.4.1998

29 x s.29B (Cth)$226,971PG

14m

NPP 2m

ADnil

Auditor at Tax Office used position and knowledge to lodge false tax returns totalling $226,971.  Received $30,750.  All money returned.

Very ill child.

Mille

NSW CCA

1.5.1998

9 x s.156

 

Sched:

3 x s.156

$25,755.5PG

MT 12m

AT 3m

ADnil

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

Good subjectives.

Lambrinos

NSW CCA

17.7.1998

s.29D$598,952PG

12m PD

3y GBB

Crown AA

3y PD

2y GBB

 

Prepared false tax return for client and placed into own account.

Desperate emotional condition at time of offence.  Although pre-meditated, psychiatric opinion was that offence committed under extreme stress.

By sentence condition had deteriorated, real concern about full time gaol.

Sheil

NSW CCA

20.7.1998

7 x s.156

 

Sched:

12 x s.156

$79,311PG

MT 2y

AT 2y

ADdishonesty

July - December 1994.  Money spent on car and household items.

Single mother, young child with epilepsy and learning disabilities.

Petroff

NSW CCA

20.7.1998

5x s.178BA

 

2 x s.178BB

 VG

MT 12m

AT 12m

AA

MT 11m

AT 11m

dishonesty

on recog

Telephoned people claiming to be a solicitor representing men seeking bail.  Sought money for surety.  Six times money changed hands.

Sentence reduced because one count quashed.

Boland

NSW CCA 13.10.1998

s.178A$48,759.08PG

MT 18m

AT 6m

ADnil

Solicitor who committed single, but carefully planned, offence using system of bank accounts designed to make detection very difficult.

Great professional and personal stress at time of offence - full restitution - remorse - delay in sentencing.

Francipane

NSW CCA 23.12.1998

s.178BA$220,000VG

MT 4y

AT 2y

(for 2 x s.178BA)

AA

MT 3y

AT 1y

(2nd count quashed)

nil record

Wrongfully obtained money from V by lying about the purpose it was to be used for.  Solicitor / client relationship an aggravating factor.

No money recovered.

Battiato

[1999] NSWCCA 44

9 x s.178BA$490 000PG

MT 2y 6m

AT 2y

AA

MT 2y 3m

AT 1y 9m

 

Female - Employee of bank altered accounts over 3y period.

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

Giallussi

(42)

[1999] NSWCCA 56

5 x s.29D$264,110 (appellant received $39,000)PG$100,000 fine

AA
3y PD

(fine paid)

NilFemale - Part-owner of nursing home involved in ongoing systematic falsification of records over period of approx 5y.

Giam (No.2)

(43)

(1999) 109 A Crim R 348

s.176AmillionsVG5y GBB

Crown AA

MT 14m

AT 16m

(MT reduced by 10m for PSC - AT reduced 8m for period on bond)

nil

As accountant arranged for set off facility with bank for property management company - used it for own purposes to finance gambling addiction.

Married with two young children; prior good character.

P Child

(49)

 

 

J Child

(28)

 

[1999] NSWCCA 407

3 x s.178A

 

1 x s.178BA

 

3 x aiding and abetting s.178A

$906,291

VG

 

 

 

VG

MT 4y

AT 1y 4m

 

 

MT 2y 6m

AT 10m

ADNil

Father and son set up company.  Received money from clients and used it other than in accordance with terms received.

Father regarded as dominant player.

Both suffering hereditary brain damage.  Son suffering frontal lobe damage.

Boskovitz

(49)

[1999] NSWCCA 437

3 x s.178BB VG

MT 3y

AT 2y

AA

MT 2y 3m

AT 1y 9m

nil

Female executive falsely led three banks to believe company in employer company in strong financial position in order to obtain credit facilities.

Good character, married with teenage son; no financial benefit; felt obliged to act as she did as employee.

Giarratano

[2000] NSWCCA 418

6 x s300(1)

 

8 x s300(2)

 

13 x s.134

 

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$85,131PG

MT 18m

AT 2y 6m

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

Stole money from employer over 18 months period.  Also obtained loan from bank by providing false information.

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

Houghton

(54)

[2000] NSWCCA 62

26 x s.173$1,376,293PG

MT 18m

AT 2m

Crown ADnil

Defrauded investors in superannuation business for purpose of obtaining funds to set up new business, funding gambling and personal loans to family.

Gave self up.  Health problems.

Smith

(2000) 114 A Crim R 8

NSWCCA

5 x s.178A

 

Sched:

14 x s.178A

$2,832,740PG

MT 3y

AT 2y

Crown AA

MT 4y 6m

AT 2y

nil

Solicitor under investigation in Queensland carried on practice in NSW after practicing certificate taken away.  Received money for mortgages and failed to invest money.

Financially struggling; loving and devoted family man; co-operated with receiver; severe breach of trust;  $250,000 recovered.

Chan

(34)

[2000] NSWCCA 345

27 x s.178BA$578,000PG

MT 3y

AT 2y

ADnil

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

Gambling addiction.

Aliperti

(50)

[2000] NSWCCA 315

s.178BA

 

Sched:

6 x s.178BA

1 x s.178A

$400,000VG

MT 3y 9m

AT 1y 3m

AA

4y

NPP 3y

nil

Solicitor misappropriated money given to him by clients for purpose of investment.

Serious breach of trust.

Judge failed to take into account substantial delay between arrest and trial.

Houlton

(56)

[2000] NSWCCA 183

5 x s.178A

 

Sched:

80 x s.178A

$347,000PG

3y PD

5y GBB

$120,000 reparation

Crown ADnil

Solicitor misappropriated money held on trust for clients over 3 year period - money used for business and personal use.

Substantial delay; some reparation made; under significant stress from personal and professional situation at time of offence.

Pont

(57)

(2000) 121 A Crim R 302

s.156$35,000VG3y PD

Crown AD

(sentence inadequate but delay in appeal)

minor - irrelevant

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

Devoted family man with good work record.

Prasad

(23)

 

 

 

Krishnan

(42)

 

 

Prakash

(31)

 

 

 

Milford

(24)

 

[2000] NSWCCA 539

12 x s.178BA

 

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 appellants pleaded to received cheques and cashed them into own bank accounts.

Clark

(52)

[2001] NSWCCA 69

2 x s.71 $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.

De Souza

[2001] NSWCCA 94

4 x s.300(2)

 

15 x s.178A

 

s.178BA

 

Sched:

66 similar offences

$1.5mPG

MT 4y

AT 3y

ADprior record for fraud offencesInsurance agent defrauded 23 clients over 5 years period - vulnerable victims.

Phillis

(23-24)

[2001] NSWCCA 91

15 x s.178BA

 

1 x Possess counterfeit money

 

Sched:

56 x s.178BA

$240,329PG

MT 2y

AT 12m

AA

MT 19m

AT 12m

some offences committed while on bail - driving offences

Committed offences in attempt to keep business going and pay creditors.  Offences committed over ten month period.

Found counterfeit notes and attempted to spend them.                                                                                                                                                      mpt made to spend that money was counterfeit.

Father of one child.

6m sentence reduced to 1m for possess counterfeit money count (imposed cumulative to fraud offences)

Tripodina

(33-36)

[2001] NSWCCA 136

10 x s.178BA

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.

Hawker

[2001] NSWCCA 148

9 x s.178BA

 

Sched:

35 offences

$560,000

PG

(25%)

6y

NPP 3y 6m

AD 

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

Used money for gambling.

Woodman

(45)

[2001] NSWCCA 310

4 x s.88(a)(i) PSBA Act

 

88(b)(i) PSBA Act

 

Sched:

18 similar offences

$62,231.83

PG

(25%)

3y 9m

NPP 1y 3m

ADnil

Sole real estate agent failed to account for rental money over 4 year period - used money to support failing business.

Previous good character.

Because of unusual nature of offences difficult to use comparative statistics.

Murtaza

(23)

[2001] NSWCCA 336

s.156$80,000PG3y GBB

Crown AA

6m

nilAs 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

 

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

 

Sched:

22 offences

$5.2m

PG

(28.5%)

5y

NPP 2y

Crown AA

5y

NPP 3y

nil

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

Married with young family - substantial reparation made

Pearce

(45)

[2001] NSWCCA 447

3 x s.29D$6.5mVG

5y 4m

NPP 3y 4m

AA

5y 4m

NPP 3y

nil

Middle manager of large company - company failing - over three years failed to remit PAYE tax to ATO – submitted false information and failed to send employment declarations - money used to finance company - did not receive any personal benefit

Active in surf lifesaving - good references - adverse effect upon family

Sewell

[2002] NSWCCA 7

7 x s300(2) PG

4y

NPP 1y 5m

ADsimilar mattersInduced Westpac Bank to accept false instruments as genuine and thereby credit to appellant's account money to the prejudice of appellant's employer.

Trim

(65)

[2002] NSWCCA 82

2 x s.178BA$445,653

PG

(25%)

6y 9m

NPP 4y

AA

6y

NPP 3y

nil

Clerk to accountant - Over 6 year period forged cheques and created false instruments - Breach of trust

Gambling addiction - Remorse - Age an health

Tomich

(43)

(2002) 127 A Crim R 234

NSWCCA

13 x s.156

 

4 x inserting data in computer

 

6 x altering data in computer

 

s.300(1)

 

Sched:
99 similar offences

$186,812

PG

(> 15% on appeal)

5y

NPP 4y

AA

4y

NPP 2y

nil

Female - As 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)$7.681m

PG

(25%)

8y

NPP 5y

AA

8y

NPP 4y

nil

As middle management at bank created fictitious loans for fictitious customers - Money spent on luxury living, particularly jewellery - Some money used to repay older loans

Motivation obscure - Depressed and vulnerable at time - Prospects of rehabilitation

Burke

(41)

[2002] NSWCCA 353

39 x s.178BA

 

11 x s.300(2)

$4,490,563

$923,150

PG

(20%)

10y

NPP 7y 6m

ADdishonesty offencesInvestment advisor and insurance broker - Did not invest money provided by clients for that purpose - 26 investors involved - Unauthorised withdrawals of money invested - 6 year period - Gross breach of trust

Carr

(49)

(2002) 135 A Crim R 171

NSWCCA

s.176A

 

s.178A

$321,666

$358,952

PG

4y

NPP 2y

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

Strano

(61)

[2002] NSWCCA 531

17 x s.178BB$937,024VG

8y

NPP 5y

AA

(parity)

6y

NPP 3y 9m

Nil

Investment adviser acting as agent for third person - arranged short term investment loans over 2 years- no actual knowledge of falsehood of statements but disregard as to truth - gross breach of trust

Some restitution made - Serious medical problems for wife - Favourable prospects of rehabilitation - Parity with co-offender in Qld

Bojan

(50)

[2003] NSWCCA 45

4 x s.178BA$5,200VG

3y

NPP 2y

ADOn parole for similar offencesPromised victim glazing and gyprock contract if paid money - Made promise on four occasions and received four payments - Criminal scheme conducted by well educated offender

Weir

(55+)

[2003] NSWCCA 204

4 x s.178A

 

s.300(2)

 

s.178B

 

Sched:

15 x s.178A

4 x s.178B

5 x s.300(1)

3 x s.300(2)

Over $1m

PG

(25%)

7y

NPP 4y

ADPrior convictions for fraud – breached CSO

Female - Accountant took money from clients for purpose of investment – breach of trust over prolonged period

Gambling - remorse

Howard

(43)

[2003] NSWSC 1248

Kirby J

s.184(1)(b)

 

s.184(1)(a)

$119,000 - $124,000

PG

(40% / 33.3% plea and assist)

3y

NPP 2y

Suspended

 Nil

Chief Investment Officer for HIH – received money to settle outstanding million dollar claims of one person with company – at least one claim involved double payment – acted dishonestly – aware company in financial trouble – serious breach of trust

Married with three children – Prior good character – Excellent prospects of rehabilitation – Voluntary disclosure of guilty – Excellent assistance

Rosser

(47)

[2004] NSWCCA 216

33 x s.176A> $80,000VG

4y

NPP 2y 3m

NilADFemale - 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

 

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 employer's records so transaction appeared to be genuine credit or refund to customer but was automatically credited to the offender's bank account.

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

Hill

(53)

[2004] NSWCCA 257

2 x s.178BA

 

Sched:

3 x s.178BA

Possess proh weapon

$750,000

PG

(20%)

5y 4m

NPP 4y 6m

AA

5y 4m

NPP 4y

Dishonesty offencesIraqi male – falsely represented had access to money through Saudi royal family – arranged loans – used false documentation – high degree of planning

Pipes

(53)

[2004] NSWCCA 351

s.134.2$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)

 

7 x s.300(2)

 

s.157

 

s.156

 

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

 

Sched:

11 x s.156

$322,766

PG

(25%)

7y

NPP 4y

AA

6y 3m

NPP 3y 3m

Nil

Female accounts clerk – Offences committed 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

 

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)Over $4m

PG/

VG

4y

NPP 2y 6m

ADNil

While employed by a company associated with the Baptist Church – significant dishonesty and motivated by greed – significant breach of trust – general deterrence

Supportive family – epileptic – undertaking accountancy course – good character

Rizk

(30)

[2005] NSWCCA 104

7 x s.178A $19,356PG

3y

NPP 2y 3m PD

ADNil

Real estate agent drew on trust fund into which tenants' rent paid – full admissions to police

Marriage fell apart as a result – restitution to be made – average intelligence - anxiety

Adler

(46)

[2005] NSWSC 274

Dunford J

 

[2006] NSWCCA 158

2 x s.999

 

s.178BB

 

s.184(1)(b)

 

PG

(2 x 15%

2 x 25%)

4y 6m

NPP 2y 6m

ADNil

Director of HIH – Offences serious and display appalling lack of commercial morality – not suggested offences caused collapse of HIH

Good character – Significant pecuniary penalty and compensation order paid out

Williams

(68)

(2005) 152 A Crim R 548

NSWSC

Wood CJ at CL

s.996(1)

 

s.184(1)(a)

 

s.1308(2)

 

PG

(25%)

4y 6m

NPP 2y 9m

 Nil

Chief Executive then Director of HIH – Considerable abandonment of duty and significant breach of trust – recklessness not intentional dishonesty – Offences did not cause HIH collapse – part of general mismanagement

Exemplary character – considerable and genuine remorse – extra curial consequences

Cassidy

(56)

[2005] NSWSC 410

Wood CJ at CL

2 x s.178BB(1)

 

s.184(1)(a)

 PG

FT 9m

12m, susp after 7m for 2y

 

Total:

15m

NPP 10m

 Nil

Managing Director of HIH – Recklessly signed documents without making proper inquiries – knowingly signed false documents – offences did not cause HIH collapse

Good character - Assistance

Hovan

(44)

[2005] NSWCCA 179

s.178BB

 

s.300(1)

 

s.300(2)

 

PG

(40%)

4y 6m

NPP 3y 6m

AA

3y

NPP 18m

Nil

Solicitor made false application for computer equipment loan – Obtained $102,000 - $58,000 outstanding – Forged signature and seal of clients on deed of release – Received $20,000 costs payment on behalf of client – Money owed to applicant

Second offence breached bail – Struck off – Full reparation underway – Poor financial manager – Psychological problems

Martin

(41-45 at offence

53 at sentence)

[2005] NSWCCA 190

s.172$488,875

PG

(25%)

4y

NPP 3y

ADNil

Director of strata management agency took money over four years – attempting to make company look solvent – when discovered faked suicide and left state for 7 years

Good character

Cameron

(26)

[2005] NSWCCA 357

3 x s.165$167,500PG

3y

NPP 2y 6m

AA

3y

NPP 2y 3m

Nil relevantReal estate agent used deposits for property to meet business expenses – three separate offences – financially unsuccessful

Itaoui

(24-26)

(2005) 158 A Crim R 233

s.156$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

Mispronouncement of sentence – physical and mental ill health - delay

Higgins

[2006] NSWCCA 38

3 x s.1041G

 

15 x s.178A

$1,702,527PG

8y

NPP 5y

ADOld fraud offenceInvestment adviser – well planned offences committed over 5 years – serious breach of trust

Pike

[2006] NSWCCA 32

s.178BA$10,000VG

14m

NPP 7m

PD

Conviction appeal against 6 related offence allowed.

Conviction and sentence appeal against remaining count dismissed.

 Falsely represented to male acquaintance he was a solicitor – given $10,000 for investment

Mitchell

(45 at sentence)

[2006] NSWCCA 72

13 x s.178BA$302,099

PG

(25%)

8y

NPP 5y

AA

5y

NPP 3y 2m

 

Accountant for charity organisation stole money over three years – not sophisticated scheme – breach of trust

No restitution - remorse

Scanlan

[2006] NSWCCA 238

4 x s.178BAOver $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

Assi

(44)

[2006] NSWCCA 257

2 x s.178A

 

2 x s.178BA

 

Sched:

3 x s.178A

3 x s.178BA

$222,000

PG

(10%)

7y 6m

NPP 4y 9m

AA

7y 6m

NPP 4y 6m

Breached bail and parole – similar offences

Disqualified solicitor defrauded several clients

Appeal allowed to correct small error.

Itaoui

[2006] NSWCCA 273

9 x s 178BA

 

Sched:

10 x s.178BA

Att s.178BA

$424,198

PG

(approx 25%)

3y 6m

NPP 2y

AD Legal clerk stole from trust account

Oudomvilay

(37)

[2006] NSWCCA 275

6 x s.178A

 

Sched:

s.178A

$809,350PG

6y 9m

NPP 4y

ADNilFemale Laotian solicitor took money from trust account.

Higgins

(44)

[2006] NSWCCA 326

s.178A$73,000VG

3y

NPP 1y 9m

Crown ADNilBank manager given cheque by elderly customer

Kelly

(51)

[2006] NSWSC 1142

Hall J

s.178BB PG500h CSO Nil

Assistant company secretary for HIH – involved in concealing financial circumstances of associated company to avoid requirement to repay US$75m under conditions of covenant – acted under orders from superiors – concealment conducted over many months

Good character

Boulden

(42 at sentence – 33 at offence)

[2006] NSWSC 1274

Whealy J

s.590(1)(c)(iii)$5.5m improper reduction made to financial statement

PG

(discount reflected in PD)

12m

PD

 Nil

Financial Controller in company related to HIH – arranged for improper reduction to company liabilities – released to Australian Stock Exchange as half yearly consolidated results – lied about reductions – middle management acting on direction – mid-level seriousness

Married with young children – good character – contrition – evidence of rehabilitation during delay

Pollard

(36)

[2006] NSWCCA 405

29 x s.178BA$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

Valentine

(37)

[2007] NSWCCA 23

3 x s.300(2)

 

Sched:

2 x s.300(2)

$924,454.99

PG

(25%)

4y 9m

NPP 2y 9m

AD 

Financial advisor stole from clients over two years – forged signatures, alerted document and diverted mail

Ellis discount – financial difficulties

Murphy

(24-25)

[2007] NSWCCA 18

11 x s.135(1)$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)

 

9 x s.300(2)

 

2 x s.178BA

 

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

 

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

Hare

(37-39)

[2007] NSWCCA 303

14 x s.178BA

 

Sched:

12 x s.178BA

Approx $2m

PG

(25%)

5y

NPP 3y 3m

Crown ADNil

Took money from friends and associates to invest in share trading – no money invested – offences committed over 2.5y with 6 victims

Cocaine, alcohol and gambling addiction – hardship of imprisonment on autistic son – good prospects of rehabilitation

Lo

(57)

[2007] NSWSC 105

McClellan CJ at CL

3 x s.178BB

 

s.184(1)(a)]

 

PG

(50% plea and assist)

9m NilCompany secretary to HIH - intent to obtain for financial advantage - pledging of assets - reckless signing of quarterly and annual returns - failure to disclose financial state of affairs - departure from standards of corporate governance - assistance to authorities

Fodera

(47)

[2007] NSWSC 1242

Latham J

s.996(1)(b)(i) VG

3y

NPP 2y

 Nil

Chief financial officer and director of HIH – authorised issue of prospectus with material omission – acted dishonestly – breach of trust – deliberately misled potential investor

Prior good character

Fodera

(48)

[2007] NSWSC 1194

Bell J

s.232(2) / s.1317FA  

PG

(15%)

3y 4m

(partially accumulated to existing sentence)

 

Total:

4y 10m

NPP 3y

 Nil

Chief financial officer of HIH – failed to inform directors and auditor of HIH true terms and effects of understandings and contractual arrangements to be entered into between subsidiary company and third party – second most senior officer – deliberate failure to disclose – above mid-range

See related sentence Fodera, [2007] NSWSC 1242

Todorovic

(28)

[2008] NSWCCA 49

8 x s.178BA

 

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 of A.

P Blundell

(38)

[2008] NSWCCA 63

 

Co-offender:
BLUNDELL

3 x s.178A$146,000

PG

(25%)

18m

NPP 9m

ADLimited

Insurance brokerage business – stole money from clients provided to pay for insurance

Married with children – delay – evidence of rehabilitation

R Blundell

(42)

[2008] NSWCCA 92

 

Co-offender:
BLUNDELL

4 x s.178BA

 

Sched:

3 x s.178BA

s.178A

s.178BB

$16,920.39

PG

(25%)

18m

NPP 6m

AA

400h CSO

Nil

Insurance brokerage business – took money from clients and failed to pay insurance premiums

Delay

A.Gomes

 

J.Gomes

 

[2008] NSWCCA 142

12 x s.176A

 

Sched:

62 x .s.176A

$2.044m

PG

(35% all factors)

4y 10m 10d

NPP 2y 11m 8d

ADInsignificant

Company directors – scheme involved selling false invoice debts to complainant company over several years – all invoices contained in charges repaid –representative offences – breach of trust

Seeking to avoid company bankruptcy – unlikely to re-offend

Kamha

[2008] NSWSC 765

Grove J

s.590(1)(c)(iii)

 

Sched:

Fail to act honestly in discharge of duties

 PG6m immed release to recog for 12m Nil

Arranged for reduction in claims estimates in database of FAI which ultimately caused report to show profit of $3m instead of $8m loss – instructed by superior to make changes – not aware of impropriety at first – failed to report matter when became aware of impropriety – previous attempts to report matters rebuffed

Good character – offer to give assistance

Braun

(28)

[2008] NSWCCA 269

6 x s.1041G

 

2 x s.300(1)

 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

 

Att s.178BA

$185,425

Att $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

 

Sched:

4 x make false instrument

4 x use false instrument

$3.943m

PG

(25%)

8y

NPP 5y

AA

6y

NPP 5y

 

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

Trust – Good prospects of rehabilitation – gambling addiction

Dela Cruz

(34)

[2010] NSWCCA 333

2 x s.178BA

 

s.193B(2) (proceeds of crime)

 

Sched:

2 x s.178BA

$21,930.22

$53,740

$406,725.16

$35,459.22

PG

(25%)

6y 9m

NPP 4y 6m

AA

6y

NPP 4y

 

Female senior accounts clerk transferred money to own account - $21,930.22 and $53,740 – 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

Wakefield

[2010] NSWCCA 12

8 x s.173

 

Sched:

18 offences

$626,467PG

5y

NPP 4y

AA

5y

NPP 3y 9m

 Manager of company became involved in pre-existing diverting of funds for private use – took offences to new levels – offences committed over 3 years

Vaughan

[2011] NSW CCA 4

5 x s.178BA(1)

 

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

Bangaru

[2012] NSWCCA 204

4 x s.178BB

 

9 x s.178BA

$3.7m

$19.8m

VG

8y 6m

NPP 6y 4m

ADNil

Director of two companies – Nov 2001-Dec 2003 misappropriated $3.7m from 17 investors – Jan 2004-July 2005 obtained $19.8m from financial institutions after making statements with reckless disregard to whether false and misleading in material particular – statements related to financial position of companies – substantial loss – planned / organised criminal activity

Married with children – family suffered security issues after arrest – good prospects of rehabilitation

Hughes

[2013] NSWCCA 129

s.178BB

 

Unauthorised computer function

 

Sched:

5 offences

$509,637.70

PG

(45% plea and assist on appeal)

4y

NPP 2y 6m

AA

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

 

3 x dealing with proceeds of crime

$45,388,249

PG

(25%)

15y

NPP 7y

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)$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

McKittrick

(65-66)

[2014] NSWCCA 128

4 x s.178BA

 

Sched:

10 offences

Net loss of $1,095,314

PG

(25%)

6y 6m

NPP 5y

AA

6y 6m

NPP 4y

 

Female – took money from persons promising to invest – failed to do so

Poor health – delay

Significance of general deterrence to white collar offences

Kerr

(46)

[2014] NSWCCA 235

11 x s.178BA(1)

2 x s.300(2)

26 x s.193B(1)

$246,461.25VG

Agg sentence:

6y

NPP 4y

ADNil

Sent two faxes with falsified signature of business partner authorising payment of money into personal accounts – some money paid into first account transferred into second account and some money transferred back to company over four months – planned and protracted criminal activity

Suffering depression

Lu

[2014] NSWCCA 307

21 x s.176A

s.178BA

$2.163mVG

9y

NPP 6y

ADDishonesty as bank worker

Set up company and invited investments – falsely linked investments to 'Perpetual' brand name – took money but did not invest – offences committed over 3 years – 11 victims – many victims lost life savings

Suffering PTSD from assault linked to offences

 

 

Table of Offences

OffenceSectionActMaximum Penalty
Larcenys.117Crimes Act 1900 (NSW)5 years
Steal, embezzle or for fraudulent purpose destroys etc whole or part of valuable securitys.134 / s.117Crimes 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
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
Imposition on Commonwealths.29BCrimes Act 1914 (Cth)2 years
Defraud Commonwealths.29DCrimes Act 1914 (Cth)10 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
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 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
Engage in dishonest conduct by holding self out as authorised financial adviser when authority had been revoked.s.1041GCorporations Act 2001 (Cth)5 years
Make or authorise misleading statement in document required for purposes of Corporations Laws.1308(2)Corporations Act 2001 (Cth)5 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) 
Officer dishonestly and intending to give, directly or indirectly, an advantage for the corporations.1317FACorporations Law (Cth)5 years
Dishonest conduct in course of carrying on a financial services businesss.1041G(1)Corporations Law (Cth)5 years (increased to 10 years)
Make materially misleading statement likely to induce person to acquire financial productss.1041E(1)Corporations Law (Cth) 

 

 

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