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

 

Fraud - s.134.2 Criminal Code (Cth)
Obtain Financial Advantage by Deception

s.134.2 Criminal Code – commenced 24.5.2001
Obtaining a financial advantage by deception
(1) A person commits an offence if:
(a) the person, by a deception, dishonestly obtains a financial advantage from another person; and
(b) the other person is a Commonwealth entity.
Penalty: Imprisonment for 10 years.  

Case
(age if known)

OffenceAmountPleaRecordSentenceAppealFacts

Pipes

(53)

[2004] NSWCCA 351

s.134.2(1)$155,644PGNil

3y

NPP 2y

AD

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

Money repaid – contrition and remorse

Aller

(77 at sentence)

[2004] NSWCCA 378

s.29D (Cth) Crimes Act [10y]

 

s.134.2(1)

$146,706PGShoplifting offences2y, released to recog for 5yCrown AD

Female - received social security payments in two names over 8 years – some repayments made

Extensive medical problems – severe depression – sole carer for very disabled and ill 40y son

Isaac

[2005] NSWCCA 86

s.134.2(1)

 

4 x bankruptcy offences [3y]

$19,868

 

$31-50,000 credit

PG

(25%)

Nil

2y 6m

NPP 18m

 

FT 9m

FT 12m

(concurrent)

AD

Received Newstart payments for 30 months while employed – on two occasions obtained credit for finance without disclosing bankruptcy status – on two occasions used false name to obtain credit to purchase goods

Motived by pressure to assist family in Iran

Ly

(33 at first offence

40 at sentence)

[2007] NSWCCA 28

18 x s.29D (Cth) Crimes Act [10y]

 

5 x Att s.29D (Cth) Crimes Act [10y]

 

18 x s.134.2(1)

 

Att s.134.2

$328,692

PG

(25%)

Nil

6y

NPP 4y 6m

AD

Tax agent filed false tax returns – degree of planning

Gambling addiction – partial repayment to be made

Schultz

[2008] NSWCCA 199

s.29B(Cth) Crimes Act [2y]

 

s.29D(Cth) Crimes Act [10y]

 

 

s.134.2(1)

$198,503PG 

3y recog

 

 

18m

Released after 6m for 2y

 

2y 3m

Released after 6m for 2y

AD

Received mother's aged pension for 22 years after she had died – submitted three false declarations during that time

Full reparation made by sale of house

Ridley

(2008) 192 A Crim R 139

9 x s.29D (Cth) Crimes Act [10y]

 

3 x Att s134.2

$442,000VGNil

8y

NPP 5y

ADMade false claims to Tax Office for GST refunds.

O'Meara

(65)

[2009] NSWCCA 90

s.134.2(1)

 

4 x Att s.134.2(1)

Over $500k;

(almost received payment of $15m)

VGPrior to 2000 fraud, firearms drugs

8y

NPP 5y 4m

ADFrom July 2001 to September 2002 made false claims for refunds of GST in Business Activity Statements submitted to Tax Office in names of companies controlled by offender - statements contained false information concerning alleged purchases claimed to have been made that incurred GST

Thorn

(19 at time offences commenced)

 

(2009) 198 A Crim R 135

NSWCCA

s.400.4(1) (Cth) Criminal Code [20y]

 

11 x s.134.2(1)

 

Att s.134.2(1)

$114,586.92
PG
(25%)
Committed and dealt with for other dishonesty offences during period of offending

3y 4m

 

 

 

2y 6m

 

2y 6m

 

Total:

5y 4m

NPP 3y

AA

2y 8m

 

 

6-18m

 

6m

 

Total:

4y 2m

NPP 2y 4m

Made false claims for tax refunds totalling $114,586.92 – money laundering offence related to use of $103,512.50 of refunds claimed – unusual use of s.400.4 offence – very low form of offending

Gambling and drug use – lengthy delay

Reparation order - $114,586.92

Hili

 

 

 

Jones

 

 

[2010] NSWCCA 108

 

(2010) 242 CLR 520

HCA

s134.2(1)

 

 

 

s.134.2(1)

 

s.29D (Cth) Crimes Act [10y]

 

Money Laundering

Tax shortfall $398k

PG

(50% plea and assist)

nil

18m

NPP 7m

 

 

18m

NPP 7m

Crown AA

3y

NPP 18m

 

3y

NPP 18m

 

 

 

 

High Court AD

From 2001 – 2003 as sole directors of company submitted false invoices to avoid GST and income tax – financial loss to ATO $376k

Strong subjective features

Schembri

[2010] NSWCCA 149

9 x s.134.2(1)

 

6 x attempt s.134.2(1)

 

s.400.4(1) (Cth) Criminal Code [20y]

 VG 

Total:

7y

NPP 4y

AA

Total:

7y

NPP 3y 5m

Female lodged false Business Activity Statements with ATO making false GST claims – proceeds offence related to use of funds

On appeal commented on inappropriateness of proceeds offence – appeal allowed to make sentence of 2y concurrent with remaining sentences

Kertebani

(30)

[2010] NSWCCA 221

s.134.2(1)

 

Sched:

Deal with proceeds crime

$307,555

PG

(15%)

nil

2y

NPP 1y 2m

 

Reparation $307,555

Crown and sentence AD

Lodged two false Business Activity Statements to ATO – claimed proposed $5.7million expenditure for two companies – co-offender worked at ATO and used position to verify false claims – ATO paid $494,669 into offender's account – co-offender paid $130k

Sentence towards bottom range.

Leighton

(72)

[2010] NSWCCA 280

s.29D (Cth) Crimes Act [10y]

 

2 x s 134.2(1)

Approx $107kPG 

6y

NPP 4y

AA

5y

NPP 3y

Obtained disability pension and age pension payments

Ill-health – disability.

SJ erred in relation to consideration of ill-health

Dwayhi

(25)

 

 

 

Bechara

(42)

 

[2011] NSWCCA 67

4 x s 134.2(1)

 

Sched:

4 offences

 

s.134.2(1)

 

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.

McMahon

(49)

[2011] NSWCCA 147

15 x s.134.5

 

24 x Att s.134.2

 

5 x s.10(1)(a) Passports Act [2y]

 

7 x Bankruptcy offence [3y]

 

2 x s.29(4)(aa) FTA [5y]

 

28 x s.24(1) FTA [2y]

 

35 x Electoral roll offences

$676,620PGNil significant

5y

 

4y

 

12m

 

 

 

18m

 

 

12m

 

 

12m

 

 

6m

 

Total:

6y

NPP 4y

AD

Undischarged bankrupt embarked on course of accumulating false identification documents over ten years – obtained passports, bank accounts and registered false names with electoral commission – rented premises, leased boxes and travelled overseas

Used documents to gain control of companies and lodge false tax statements over 10 months

Sophisticated and well planned offences

$100,000 repaid

Hennessy

[2012] NSWCCA 241

4 x s.29D (Cth) Crimes Act [10y]

 

4 x s.134.2(1)

 

s.10(1)(a) Passports Act [2y]

$74, 970PG 

5y

to be released after 2y 6m

ADReceived Centrelink payments under false identities – obtained a false passport.

Edwards

[2013] NSWCCA 54

4 x s.134.2(1)

 

Sched:

4 offences

$380,724PG 

4y 3m

NPP 2y 2m

ADJuly 2004 - January 2006 – director and shareholder of companies lodged 27 Business Activity Statements with ATO - lodged on behalf of three companies of which offender was sole director and shareholder and on behalf of himself personally - falsely claimed GST refunds of $540,898 - received $380,724

Hawkins

[2013] NSWCCA 208

s.29D (Cth) Crimes Act [10y]

 

7 x s.134.2(1)

$600,000VGNil

3y 4m

NPP 1y 8m

Crown AA

6y

NPP 3y 6m

Computer consultant agreed to join tax scheme proposed by accounting firm – scheme continued over three years and involved claims for false expenses and failure to disclose all income – started innocently but came to understand illegality – immediately co-operated with police

Sabra

(25)

[2015] NSWCCA 38

2 x s.134.2(1)

 

3 x Att s.134.2

$84,000

PG

(not stated)

Robbery in company – stealing – receiving - obtaining money by deception - dealing with proceeds of crime

2y 10m

conditional release after 2y on recognizance. Reparation $84k.

AD

Lodged 285 false claims for payment under Federal Government home insulation program  - falsely claimed he had installed insulation – received payment - made a further 215 claims for which no payment made - degree of planning – motivated by greed – absence of remorse.

Delay – hopeful rehabilitation

Chen

[2015] NSWCCA 122

23 x s.134.2(1)

 

4 x Att s.134.2(1)

$1,396,285VG 

10y

NPP 6y

AD2004-2007 - 27 fraudulent Business Activity Statements lodged with ATO for two companies controlled by offender - each BAS falsely claimed GST refund - significant planning – greed

Zaky

(52)

[2015] NSWCCA 161

s.29D (Cth) Crimes Act [10y]

 

s.134.2(1)

$27,374.78VGNil

20m

Released to recog after 10m

AD

Female – claimed rental assistance over 11 years – sustained deceit involving numerous false statements

Serious medical condition

Pratten

[2016] NSWSC 539

Rothman J

 

[2017] NSWCCA 42

7 x s.134.2(1)$2mVGNil

5y

NPP 2y

Crown AA

6y 4m

NPP 3y 9m

2003-2009 –director of insurance company – moved company to Vanuatu – deliberate scheme of understating income by $5 million dollars to avoid tax liability – above mid-range

On appeal also sentenced for breaching proceeds of crime restraining order

Carer for two daughters – tax penalties constitute extra-curial punishment - delay

Zaky

(48)

[2017] NSWCCA 141

s.29D (Cth) Crimes Act [10y]

 

5 x s.134.2(1)

$56,599

PG

(15%)

Falsify passport, Dishonesty

5y

Conditional release on recog after 2y 6m

 

Over 8 year period received financial benefits from Centrelink – claimed to be unemployed while working for multiple employers under alias - serious deception in social security case

Repayment of money - motivated by greed.

Dagher

(47)

[2017] NSWCCA 258

s.134.2(1)$66,447.53PGNil

2y

To be released on recog after 1 year

AA

Same effective sentence

Female - over two and a half years obtained welfare payments from Centrelink in respect of two children whom she knew were not unwell - paid fee of $8,000 to two co-offenders to obtain assistance to fill out forms and obtain supporting documentation.

Undertaking to co-operate with law enforcement authorities.

Error made by sentencing judge corrected on appeal

Conklin

[2017] NSWCCA 275

s.29D (Cth) Crimes Act [10y]

 

s.134.2(1)

$701,057

PG

(25%)

 

5y

NPP 2y 2m

AD1999, 2000-2001 - fraudulent tax avoidance – offender's role was to introduce new "investors" - received commission through complex overseas structure comprised of several companies, a trust, and two debit cards taken out in false names – failed to declare commission income for taxation purposes, despite receiving income over three financial years.

Last Updated: 11/12/2017

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