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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.135.4 Criminal Code (Cth)
Defraud Commonwealth 

Maximum Penalty: 10 years
Commenced 24.5.2001 

Case
(age if known)

OffenceAmountPleaRecordSentenceAppealFacts

Bell

(56)

[2008] NSWCCA 206

s.135.4(1)$556,039

PG

(15%)

Nil

6y 6m

NPP 3y 10m

AA

5y 6m

NPP 3y 3m

Director of company engaged in fraud by co-offender on television company – co-offender a production manager who arranged for money to be paid to offender's company on false invoices – 72 invoices over two years – similar culpability – received $248,088 of money obtained

Nil repayments

Agius

(63 at sentence)

 

 

 

 

Zerafa

(36 at sentence)

 

[2012] NSWSC 978

Simpson J

 

(Zerafa)

[2013] NSWCCA 222

 

(Aguis)

[2015] NSWCCA 200

Consp s.29D (Cth) Crimes Act [20y]

 

s.135.4(5)

 

Consp s.29D (Cth) Crimes Act [20y]

 

s.135.4(5)

$5m loss to Cth

VG

 

 

 

 

 

VG

Nil

 

 

 

 

 

Nil

8y 11m

NPP 6y 8m

 

 

 

 

500h CSO

AD

 

 

 

 

 

Crown AA

3y 6m

NPP 2y 3m

Tax fraud scheme - Owen T Daniel Accountants scheme

A involved in deliberate, calculated, systematic and repeated frauds over ten years – close to worst case – financial advantage

Z – became involved as young and naïve accountant due to employment over 7 years – influenced by corrupt employer – no direct financial benefit – made some attempt to stop involvement – good character – married with young children – delay caused significant stress to family – loss of profession

Boughen

 

 

 

 

 

Cameron

 

[2012] NSWCCA 17

Consp s29D (Cth) Crimes Act [20y]

 

s 135.4(3)

 

Consp s29D (Cth) Crimes Act [20y]

 

s 135.4(3)

Approx

$500k

PG

(40% on appeal)

 

 

PG

(40% on appeal)

Nil

 

 

 

 

 

Nil

2y ICO

 

 

 

 

 

2y ICO

Crown AA:

3y

NPP 18m

 

 

 

Crown AA:

3y

NPP 18m

Single conspiracy - successful owners of TV production company – wrote and produced TV shows – in 1990 accountant suggested tax evasion scheme – offenders did not know of illegality of scheme at first but both realised it was illegal in 1997 – continued with scheme until 2004 – evaded taxable income of around $500k each.

Middle-class – good character – middle aged – poor health – delay in proceedings

Liles

(65 at sentence)

[2012] NSWSC 1249

Schmidt J

 

[2014] NSWCCA 289

2 x Consp s.29D (Cth) Crimes Act [20y]

 

2 x s.135.4(3)

 

Sched:

2 x conspiracy to defraud

Over $2m

PG

(37% for plea and assist)

Nil

8y 3m

NPP 4y 11m

AA

5y 9m

NPP 3y 6m

Female accountant committed offences over 9 years 1997-2006 – international tax avoidance schemes – did not establish schemes but continued to assistance clients after advising of illegality – later became effective operator – took active steps to conceal offences – received some financial benefit in way of professional fees

Senior accountant – past President of National Institute of Accountants and involved in National Tax Liaison Group - principal carer for husband – chronic physical and mental medical problems – reduced life expectancy

J Sakovits

(62)

 

 

 

 

R Sakovits

(64)

 

[2013] NSWCCA 464

Hall J

 

[2014] NSWCCA 109

Consp 29D (Cth) Crimes Act [20y]

 

135.4(3)

 

Consp 29D (Cth) Crimes Act [20y]

 

135.4(3)

$1,177,893

VG

 

 

 

 

 

VG

Nil

 

 

 

 

 

Nil

5y

NPP 2y 6m

 

 

 

 

5y

NPP 2y 6m

AD

 

 

 

 

 

AD

Husband and wife directors of company – tax avoidance scheme over 5y 5m – link to Liles – false invoices and false records – sophisticated planning – multiple acts – greed - lengthy, persistent and calculated fraud

Ill health – delay

See also Liles [2012] NSWSC 1249; [2014] NSWCCA 289

Mereb

 

Younan

 

[2014] NSWCCA 149

s.135.4(3)$1mVG 

4y

NPP 2y

Crown AD

Business owners agreed to participate in tax fraud scheme proposed and organised by accountants – participated over 5 years

Repaid tax shortfall – will make penalty payments requiring sale of houses – largely co-operated – delay

Bennett

(51)

[2015] NSWCCA 56

Consp s.29D (Cth) Crimes Act [20y]

 

 

s.135.4(3) (Cth) Criminal Code [10y]

 VG 

4y 9m

NPP 2y 4m

AD

A and P participated in a scheme set up and promoted by AG which enabled its participants to evade company tax and income tax - false deductions amounted to $112,000 producing a tax shortfall of $40,320 - conduct perpetrated over five years -  involved considerable deliberation and dishonesty.

Good character – hard-working professional – supportive family

Dickson (No.18)

(50)

[2015] NSWSC 268

Beech–Jones J

Proceeds of crime offence

 

s 135.4(5)

$135 millionVGnil

11y

NPP 7y

 

Tax fraud in worst category of offence – conspiracy to deal with proceeds of crime very serious example of offence - offender and co-conspirator were directors of company - agreed to make false depreciation claims in company tax returns – sham agreements to acquire medical technology as basis for depreciation claims – submission of false material to Australian Tax Office to support claims – extent of loss or risk of loss $135 million – personal benefit - dishonest and fraudulent tax scheme on a large scale - high degree of planning and sophistication.

Prior good character – well-educated, employed

Chang

[2016] NSWCCA 296

s.135.42,994,990VG 

5y

NPP 3y

ADInvolved in scheme inflating and receiving GST funds – employee with intimate knowledge of, and involvement in, scheme – co-conspirators owner of companies and internal accountant

Last updated: 11/12/2017

 

 

 

 

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