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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.178A Crimes Act (NSW) 

(NSW) Crimes Act 1900
s.178A – Fraudulent misappropriation of money
Maximum penalty – 7 years
Repealed 22.2.2010 

Case
(age if known)

OffenceAmountPleaOriginal SentenceAppealRecordFacts

Beckett

NSWCCA

29.4.1991

s.156 (NSW) Crimes Act [10y]

 

3 x s.178A

$120,574PG

MT 2y 3m

AT 9m

 

FT 12m

 

Total

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.

Sellen

(1991) 57 A Crim R 313

16 x s.178A

 

Sched:

6 x s.178A

$1.25mPG

MT 7y

AT 1y

AA

MT 5y 6m

AT 2y 6m

NilChartered accountant committed offences over five years - money used to finance business, family and personal expenses.

Smith

(31)

NSWCCA

19.3.1992

s.178A$13,500VG

MT 15m

AT 15m

ADNil

Accountant / tax agent – victim was elderly widow – abuse of trust

Financial difficulties

Page

NSWCCA

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.

Maley

NSWCCA

15.12.1993

s.178A$360VG

2y

NPP 18m

ADMinor dishonesty matterFraudulently rented unit – took money for bond and rent from struggling single mother

Pisani-Rossi

(45)

NSWCCA

11.7.1994

s.178A

 

 

s.178BB (NSW) Crimes Act [5y]

 

Sched:
2 similar offences

$200,000PG

MT 2y 3m

AT 9m

 

FT 12m

(concurrent)

ADNil

Accountant and financial adviser deposited money for investments in own account - falsely provided receipts as to investment

No repayments

Sneddon

(50)

NSWCCA

2.8.1994

14 x s.178A

 

Sched:

Offences unstated

$870,000PG2y PDCrown ADNil

Accountant - offences committed Sept 82-Feb 86 - facts not clear - all money repaid

Rehabilitation strong - extraordinary delay between arrest and sentence

Manifestly inadequate, but in discretion sentence not increased

Begley

NSWCCA

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)

NSWCCA

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

NSWCCA

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)

NSWCCA

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. 

McCarthy

NSWCCA

17.3.1995

3 x s.178A

 

 

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

$21,658VG

MT 9m

AT 3m

 

FT 9m

(concurrent)

AA

Bond 5y

$5,000 fine.

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

Baker

NSWCCA

4.8.1995

7 x s.178A

 

s.178A

$254,585

 

$34,925

PG

MT 4y 9m

AT 5m

AA

MT 3y 9m

AT 1y 5m

 Accountant - 8th offence committed on bail for first offences.

Holmwood

NSWCCA

25.10.1995

5 x s.178A

 

 

s.178BA (NSW) Crimes Act [5y]

 

s.178BB Crimes Act (NSW) [5y]

 

Sched:

13 offences

$571,000 +PG

MT 4y

AT 2y

 

FT 3y

 

 

FT 3y

 

(all concurrent)

ADNilSolicitor defrauded clients over four years.

Marvin

(38)

NSWCCA

5.11.1995

41 x s.178A

 

 

 

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

 

s.300(2) (NSW) Crimes Acts [10y]

 PG

MT 18m

AT 6m

 

 

MT 18m

AT 6m

 

MT 18m

AT 6m

 

(all concurrent)

AA

MT 12m

AT 12m

 

MT 12m

AT 12m

 

MT 12m

AT 12m

 

(all concurrent)

NilSolicitor misappropriated funds over four years.

Robards

(54)

NSWCCA

23.7.1996

7 x 178A$6,876PG

24m PD

GBB 5y

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

Allen

(77)

NSWCCA

20.11.1996

7x s.178A$117,276PG

MT 1y 1m 16d

AT 4m 15d

AD 

Accountant – victims included longstanding female friend

Severe health problems – community and war service

Scott

(51)

NSWCCA

27.11.1996

6 x s.178A$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

Wratten

NSWCCA

16.12.1996

8 x s.178A

 

s.178BA (NSW) Crimes Act [5y]

$500,000+PG

MT 4y 6m

AT 18m

AA

MT 3y

AT 2y

nil

Insurance and investment adviser misappropriated client money over four years.

Some money repaid

Crowl

NSWCCA

10.7.1997

5 x s.178A

 

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

$937,584VG

FT 12m

 

MT 2y

AT 12m

 

Total

MT 3y

AT 1y

ADNilAccountant misappropriated money received from clients for investment.

Cincotta

(39)

NSWCCA

8.8.1997

11 x s 178A

 

 

 

 

 

s.178A

$68,510

 

 

 

 

 

$159,510

PG

 

 

 

 

 

VG

2y

NPP 16m

s.11

(comp - $68,510)

 

4y

NPP 3y

 

Total:

4y 11m

NPP 3y 11m

AA

(to delete compensation condition of s.11 bond – same effective gaol sentence imposed)

Nil – subsequent offence breached bail

Agent for insurance company – stole money over 3.5 years – as financial advisor stole money from elderly clients

Imposition of compensation condition on bond inappropriate in view of financial circumstances and length of prison term

Hunt

(42)

NSWCCA

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.

Boland

NSWCCA

13.10.1998

s.178A$48,759.08PG

MT 18m

AT 6m

ADnil

Solicitor - 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.

P Child

(49)

 

 

 

 

 

J Child

(28)

 

[1999] NSWCCA 407

3 x s.178A

 

 

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

 

3 x aiding and abetting s.178A

$906,291

VG

 

 

 

 

 

 

VG

MT 4y

AT 1y 4m

 

FT 2y

(concurrent)

 

 

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 dominant offender

Both suffering hereditary brain damage - son suffering frontal lobe damage.

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.

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 three 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

De Souza

[2001] NSWCCA 94

15 x s.178A

 

 

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

 

s.178BA (NSW) Crimes Act [5y]

 

Sched:

66 similar offences

$1.5mPG

MT 4y

AT 3y

 

FT 4y

 

 

 

FT 4y

 

(all concurrent)

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

Gardiner

[2002] NSWCCA 209

15 x s.178A

 

 

 

Give false evidence to Police Integrity Comm

$72,5000PG

2y 4m

NPP 1y 4m

 

 

1y 3m

NPP 6m

AA

2y

NPP 15m

 

1y 3m

NPP 6m

 

Total:

2y

NPP 21m

 

Police officer – misappropriated money from Police Cricket Association over 2y 9m – some money repaid

Sold house to repay outstanding amount

Carr

(49)

(2002) 135 A Crim R 171

NSWCCA

s.178A

 

 

s.176A (NSW) Crimes Act [10y]

$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

Weir

(55+)

[2003] NSWCCA 204

4 x s.178A

 

 

s.300(2) (NSW) Crimes Act [10y]

 

s.178B (NSW) Crimes Act [1y]

 

Sched:

15 x s.178A

4 x s.178B

5 x s.300(1)

3 x s.300(2)

Over $1m

PG

(25%)

5y

NPP 2y

 

 

 

 

 

 

 

Total:

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

O'Brien

[2003] NSWCCA 440

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

 

3 x s.178A

 

 

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

$479,093PG

3y 6m

NPP 2y 8m

 

3y

NPP 2y

 

2y

NPP 16m

 

Total:

3y 6m

NPP 2y 8m

AD Acted as customs agent to four companies failing to tell them he was not registered – falsified documents to both Customs and companies – misappropriated cheques

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

Higgins

[2006] NSWCCA 38

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

 

15 x s.178A

$1,702,527PG

2y

(concurrent)

 

Total:

8y

NPP 5y

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

Assi

(44)

[2006] NSWCCA 257

s.178A

 

 

 

s.178A

 

s.178BA (NSW) Crimes Act [5y]

 

 

s.178BA (NSW) Crimes Act [5y]

 

Sched:

3 x s.178A

3 x s.178BA

$222,000

PG

(10%)

5y

NPP 3y

 

 

FT 3y

 

4y

NPP 2y

 

 

3y 6m

NPP 9m

 

Total

7y 6m

NPP 4y 9m

AA

5y

NPP 3y

 

FT 3y

 

4y

NPP 2y

 

 

3y 6m

NPP 6m

 

Total

7y 6m

NPP 4y 6m

Breached bail and parole – similar offences

Disqualified solicitor defrauded several clients

Appeal allowed to correct small error.

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

P Blundell

(38)

[2008] NSWCCA 63

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 - co-offender charged with ss.178BA offences

Last Updated: 11/12/2017

 

 

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