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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.29D Crimes Act 1914 (Cth)

Maximum Penalty:  10 years

CaseOffenceAmountPleaRecordSentenceResultFacts

Kelly

NSW CCA

17.9.1993

numerous s.29D$16,000PGnil18m PD

AA

6m GBB

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.

Sopher

(70)

(1993) 70 A Crim R 570

5 x s.29A [5y]

10 x s.29D

$400,591PGnil

3y 5m

NPP 1y 6m

4y

NPP 1y 6m

(concurr)

Crown AA

Total:

5y

NPP 3y

Created five false identities.  Sophisticated offence.  Received benefits July 1976 to March 1992.  Motivated by greed.

Age and health of wife

Annecchini

(56)

NSW CCA

24.4.1996

s.29D$97,341PG 

2y 6m

released on recog after 18m

AD

Received pensions from Oct 1984 - April 1995.  Represented that wife not in receipt of income.

Alcoholic, intellectually backward

Farrell

NSW CCA 22.11.1996

7 x s.29D$55,112.59PG 

18m

2y GBB

AA

18m

6m GBB

Overpayment over fifteen years, including use of false names.  Poor health, small amount repaid.

Forbes

NSW CCA

27.3.1997

s.29D$26,980 nil

2y

released on recog after 9m

AD

Private/ administration clerk in Army - fraudulent claims for payment and travelling allowance

Youth – Gambling

Purdon

NSW CCA

27.3.1997

s.29D$86,000 approxPGnil3y GBB

Crown AA

9m PD.

Custodial sentence to be imposed unless there are special circs.

Receipt of Supporting Parents Benefit over 7 yrs while married.

Marriage break-up - no support from husband -good character

Riccord

NSW CCA

9.5.1997

s.29D$124,000PGnil3y GBB

Crown AA

18m PD

Licensee of Post Office - fraudulent issue of money orders .  Major depression and stress.  Good character, middle aged male, married with children - $115,534 recovered.

Whitney

NSW CCA

6.6.1997

s.29D$138,549PGsimilar priors

4y

NPP 2y 6m

AD

Received Abstudy for courses of study she did not attend over 6 years.

Mother of 4 young children, alcohol addiction, harsh life, violent relationships, personality disorder

Zongas

NSW CCA

31.10.1997

s.29D$61,749PGNil

3y GBB

$5,000 fine

Crown AA

9m PD

Optometrist – Made 1128 bogus claims over 2y from Medicare

Prior good character – Psychological disorder

Champain

NSW CCA

5.12.1997

5 x s.29D$187,930VG 

4y

NPP 2y 6m

Conviction ADFemale - 1986-1993.  Five different entitlements paid into one bank account for four people.  Employee of SS office where payments made from.

Lambrinos

NSW CCA

17.7.1998

s.29D$598,952PG 

12m PD

3y GBB

Crown AA

3y PD

Accountant defrauded tax office – suffered mental breakdown

Stitt

(54)

(1998) 102 A Crim R 428

s.29D

s.29B [2y]

$624,509

$55,392

PGOn recog and CSO for dishonesty offences

5y 6m

NPP 5y

12m

(concurr)

AA

5y 6m

NPP 3y 8m

Two sophisticated schemes over five years.  Fraud on Tax Department using fictitious names and companies no longer trading.  Similar application on Social Security. Full time occupation.

Little mitigating circumstances.

Hamman

NSW CCA

1.12.1998

3 x s29B [2y]

2 x s29D

$656,363PGnil2y PD

Crown AD

inadequate but exercise of discretion

 

Appellant's AA

failure to take into account s.16G

14mths PD

Understated income for taxation purpose for three years.  Did not include 168 cheques received from solicitors for work done as barrister.  Co-operated with tax office, all tax and penalties paid.

Good character.  Delay in proceedings.

Giallussi

(42)

[1999] NSWCCA 56

5 x s.29D

$264,110.16

(appellant received 39,000)

PGnil$100,000 fine

Crown AA

3y PD

(fine paid)

Female - False claims for nursing and personal care staff costs for nursing home over 5y period.

Two teenage sons.  Remorse.  Motivated by greed.  Money repaid by sentence.

Gentz

[1999] NSWCCA 285

s.29D$196,000PGnil2y PD

Crown AD

(exceptional circumstances)

Systems operation manager and certifying officer defrauded Dept of Defence.

After guilt disclosed de facto husband attacked respondent and two daughters with claw hammer, intending to kill them and commit suicide.  One daughter suffered brain damage.

McKenna

[1999] NSWCCA 358

22 x s.29D$555,668PGDishonesty offences

6y

NPP 3y

AA only to adjust starting date for PSC

Accountant defrauded tax office

HIV positive

Kelvin

(54)

[2000] NSWCCA 190

6 x s.29D$97,000PGnil

2y 6m

NPP 18m

AA

2y

NPP 12m

Tax agent involved in fraudulent system over 5 years.  Removed tax stamps from client documents and used in own returns.  Breach of trust to clients and tax office.

Repaid $97,000 reparation sought.  Little contrition.  Would loss right to practice.  Good character evidence.

Caradonna

(38)

(2000) 118 A Crim R 312

3 x s.29D$46,373.04

PG

(5-10%)

minor2y PD

Crown AA

FT 6m

Defrauded tax office on three tax returns using forged group certificates.  Matters investigated before third cheque sent out.

Supporting intellectually disabled brother and mother.  Wife expecting second child.

Howe

(50)

[2000] NSWCCA 405

3 x s.29D$117,207.12PGnil12m PD

Crown AA

2y PD

Fraudulently received various pensions and allowances over 12 year period.  Money used for general living expenses in support of four children.

Conway

(62)

(2001) 121 A Crim R 177

5 x .29D109,905.05PGnil

2y 6m

NPP 15m

AA

2y 6m

released on recog after 9m 13d (day of appeal)

Female - Conduct occurred over nine years.  Used three different false identities and bank accounts.  Well planned offence.

Repaid nearly half of money taken.  Repayment of remaining money will probably require sale of house.  Tragic life

Pearce

(45)

[2001] NSWCCA 447

3 x s.29D VGNil

5y 4m

NPP 3y 4m

AA

5y 4m

NPP 3y

Middle management – involved in avoidance of group tax over three years on behalf of company – received no benefit

Prior good character – foolish and misguided

D Cappadona

(female)

(49)

 

T Cappadona

(male)

(51)

 

(2001) 122 A Crim R 52

NSWCCA

8 x s.29D

 

 

 

8 x s.29D

$3,550,774

PG

 

 

 

PG

(25%)

nil

 

 

 

nil

12m suspended sentence

 

 

2y PD

Crown AD

 

 

 

Crown AA

18m

Systematic tax fraud over 5 years.  Company paid contractors and employees cash and failed to pay tax.  Carefully planned offences.  Use of false documentation.

Assistance to authorities.  Contrition.  Hardship on family.  Arrangements made for repayment.

Culpability of wife less than husband.

Walters

(55)

[2001] NSWSC 640

Sully J

 

[2002] NSWCCA 291

10 x s.29D

 

Sched:

5 x breach or attempted breach of restraining order

$7,302.221VGminor record from 31 years ago

7y 8m

NPP 6y

AD

As owner of successful bricklaying company failed to account to Taxation department for tax deducted from wages of employees.  Money deducted to finance affluent lifestyle then company wound down when clear could not pay tax debt.  Offences committed over 9 years.

Good work record, unlikely to re-offend, single father to young son

Sweet

(2001) 125 A Crim R 341

24 x s.29D$125,065

PG

(1/3 plea and assist)

lengthy record for dishonesty offences

4y

NPP 3y

AD

Claimed Newstart allowance in 24 names over 21 months - Used forged documents, opened bank accounts and used false addresses - Systematic fraud

Guilty plea at earliest opportunity - assistance to police

Chapman

[2001] NSWCCA 457

s.29D$274,000PGnil

3y

NPP 1y 10m

AD

As chief clerk in army devised elaborate system to steal allowances - breach of trust.

Suffered pathological gambling - tragic case - life long service to army - loss of pension - impact on family - some evidence of rehabilitation

Gay

[2002] NSWCCA 6

10 x s.29D$242,089PG 

3y

NPP 12m

AA

3y sentence affirmed but NPP varied to enable applicant's release on hearing of appeal, effectively halving NPP.

Failed to declare personal income and company tax over 5y period.

3y delay in laying charges

Hinton

(26)

(2002) 134 A Crim R 286

16 x s.29D$78,593.77PG 

2y 6m

suspended for 2y 6m

Crown AA

2y 2m PD

NPP 14m

Employee of Centrelink created 16 identities to obtain allowances - Offences committed over 9 months - Financed gambling to deal with abusive relationship

Aboriginal - Mother to 4y daughter suffering severe behavioural problems - Exceptional circumstances

Wayne

(43)

(2002) 134 A Crim R 142

3 x s.29D$45,943.31

PG

(20%)

nil relevant

2y

NPP 12m

AA

only to delete payment of reparation order as condition of recog

Claimed Newstart Allowance over 4 years using false names - Deliberate offending over long time

Motivated by need not greed - Failing farm and caring for neighbours teenage children - Ill health of wife

Martinsen

(58)

[2003] NSWCCA 144

s.29D

 

Sched:

2 x Open and operate bank acc w/o proper disclosure

Just under $80,000PGNil

2y

released on recog after 16m

AD

Over 10y collected social security payments in 2 names – Provided false documentation and used false bank account – No pressing financial need

Poor health

Carr

[2003] NSWCCA 175

s.29D PG 

2y 6m

NPP 1y

GBB 2y 6m

AA

2y 6m

NPP 7m 2w

GBB 2y

Female - With seven co-offenders involved in falsification of Medicare claims – High level of involvement.

Parity.

O'Driscoll

[2003] NSWCCA 281

2 x s.29D

Received $1.1m

Total tax evaded:

$3,280,419

VG 

7y 6m

NPP 5y

ADTax evasion by payment of wages in cash in construction industry – Operated two companies – Defrauded ATO for $2,606,029 and $674,390 in respect of each company.

Keir

(79)

[2004] NSWCCA 106

2 x s.29D Received $182,663.71PG first avail oppNil2y, released on recognizance after 6m

AA

Vary recognizance, to be released after 2m, 21d

Fraudulently claimed mother's widow's pension after her death over 27y period. Elderly ill offender.

Ouyang

 

Lo

 

[2004] NSWCCA 382

2 x s.29D

 

2 x Knowingly concerned in s.29D

$263,692PG 

18m Home

Detention

$60,000 fine

Crown AD

Customs fraud – underpaid customs duty and GST on imported windscreens

Husband and wife – exceptional hardship to young children

Aller

(77 at sentence)

[2004] NSWCCA 378

s.29D

s.134.2(1) Code [10y]

$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

Walsh

[2004] NSWCCA 435

4 x s.29D PG 

3y 6m

NPP 2y

AD

Failed to declare income for tax purposes as director of company – false / incorrect tax returns

Contrition – restitution made

Killen

(39 at sentence)

(2005) 152 A Crim R 1

s.29D$102,321PGNot relevant1y 9m, immed release on recognizanceCrown AD

Female - single parent received payments, including for 9 years when daughter lived with grandparent – perceived need, not greed – very lenient sentence - case turns on own facts.

Sexually abused by father – alcohol dependence - dementia – wheelchair-bound – gambling problem – now in stable relationship.

Wood

(71 at sentence)

[2005] NSWCCA 233

3 x s.29D

s.135.1 Code [5y]

$151,170PG 3mAD

Female - received widow's pension over 14y – need not greed

All money repaid – Poor health – Care of mentally retarded daughter

I Ronen (Mrs)

(72 at sentence)

 

 

 

 

 

 

 

I Ronen

(46 at sentence)

 

 

 

N Ronen

(47 at sentence)

 

[2005] NSWSC 991

Whealey J

 

(2006) 161 A Crim R 300

NSWCCA

Conspiracy to defraud Cth - s.86A / 29D (Cth) [20y]

 

s.31 Financial Transactions Report [5y]

 

Conspiracy to defraud Cth - s.86A / 29D (Cth) [20y]

 

Conspiracy to defraud Cth - s.86A / 29D (Cth) [20y]

 

Over $8million tax withheld

VG

 

 

 

PG

 

 

 

VG

 

 

 

 

VG

Nil

 

 

 

 

 

 

 

Nil

 

 

 

 

Nil

8y 6m

NPP 4y 6m

 

 

 

 

 

 

8y 6m

NPP 5y 6m

 

 

 

8y 6m

NPP5y 6m

AD

Crown AD

 

 

 

 

 

 

AD

Crown AD

 

 

 

AD

Crown AD

Mother and two sons owned retail stores – Cash takings from retail business skimmed and concealed – Tax withheld – Money sent overseas - Worst category of offence

Substantial financial penalty paid – Agreement to repay tax –Late demonstration of contrition

Significant good character

Mrs R in poor health

IR and NR married with children

Bick

[2006] NSWCCA 408

11 x s.29D

3 x s.135.1 Code

$309,351PG 

4y 6m

NPP 3y 6m

ADReceived benefits over 11 years – use of five false names and false documents

Ly

(33 at first offence

40 at sentence)

[2007] NSWCCA 28

18 x s.29D

5 x Att s.29D

 

18 x s.134.2 Code [5y]

 

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

Robertson

(2007) 177 A Crim R 121

s.29D

Att s.29D

 

Sched:

2 x s.29D

$322,934

$319,077

PG 

5y 6m

NPP 3y 6m

AA to amend commencement date of NPP – same effective sentence imposedMale false claims to Australian Tax Office for GST refunds – received rebate of $322,934 – second claim not paid out

Ridley

(2008) 192 A Crim R 139

9 x s.29D

 

3 x Attempt s134.2

$442,000VGNil

8y

NPP 5y

ADMade false claims to Tax Office for GST refunds.

Hay

62

[2009] NSWCCA 228

5 x Knowingly concerned in s.29D VGNil

3y 6m

NPP 2y 1m

AD

Crown AD

Filmmaker set up partnership to fund films with accountant allowing investors to claim tax deductions for investment in Australian film - allowed accountant to lodge five tax returns claiming for amounts greater than amounts actually expended in films

Quetcher

(48)

[2010] NSWCCA 257

65  x 134.1(1) Criminal Code [Dishonest obtain fin deception] 10y$156kVGNil

8y

NPP 5y

AD

Female offender - As branch manager of Medicare office, A enrolled 65 false identities as members of Medicare and processed some 387 fraudulent claims for medical benefits in false names – offences took place over 5 years – premeditated and deliberate – above mid range objective seriousness.

No material indicating any need for money – married with family – stable background.

 

Leighton

(72)

[2010] NSWCCA 280

s. 29D

2 x s 134.(2)

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.

Sentences excessive.

Boughen

 

Cameron

 

[2012] NSWCCA 17

s29D (Conspiracy) 

 

s 135.4(3) Conspiracy cause loss to Cth

Approx

$500k

PG

(40% on appeal)

Nil2y to be served by intensive Corrective Order

Crown AA:

3y

NPP 18m

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

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

Agius

(63 at sentence)

 

Zerafa

(36 at sentence)

 

[2012] NSWSC 978

Simpson J

 

(Zerafa)

[2013] NSWCCA 222

 

(Aguis)

[2015] NSWCCA 200

Conspiracy to defraud Cth - s.29D

 

Consp to dishonestly cause loss or risk of loss to Cth - 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

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

OWEN T DANIEL ACCOUNTANTS scheme

Jones

 

 

 

Hili

 

[2010] NSWCCA 108

 

(2010) 242 CLR 520

HCA

s.29D

s.134.2(1)

s.400.4(1)

 

s134.2

Tax shortfall $398k

PG

(50% plea and assist)

nil

18m

NPP 7m

Crown AA

3y

NPP 18m

 

HCA - 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.

Sentence inadequate.

OWEN T DANIEL ACCOUNTANTS scheme

Liles

(65 at sentence)

[2012] NSWSC 1249

Schmidt J

2 x s.29D/86 Crimes Act

(conspiracy)

 

2 x s.135.4(3) Code

(conspiracy)

 

Sched:

2 x conspiracy to defraud

Over $2m

PG

(37% for plea and assist)

Nil

8y 3m

NPP 4y 11m

 

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

Co-accused in relation to one of the offences: Sakovits [2013] NSWSC 464; Sakovits [2014] NSWCCA 109

Hennessy

[2012] NSWCCA 241

4 x s.29D

 

4 x s.134.2(1)

 

1 x s.10(1)(a) Passports Act

$74, 970PG 

Total:

5y tdf 21.4.2011 to be released after 2y 6m on 20.10.2013 on recognisance

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

J Sakovits

(62)

 

R Sakovits

(64)

 

[2013] NSWCCA 464

Hall J

 

[2014] NSWCCA 109

29D (conspiracy)

 

135.4(3)

$1,177,893VGNil

5y

NPP 2y 6m

 

5y

NPP 2y 6m

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

Giourtalis

[2013] NSWCCA 216

49 x 29D

 

7 x Attempt 29D

 VG 

9y

NPP 6y 3m

ADAccountant – during 1998 - 2001 arranged for preparation of false tax returns, having them lodged electronically by another accountant who was a registered tax agent and retaining refunds received from the Taxation Office -  A's clients generally unsophisticated members of the Greek community who came to A for assistance for their financial affairs - some clients did not authorise the appellant to prepare tax returns at all, whilst in other cases he was authorised to do so but the details were false.

Bennett

(51)

[2015] NSWCCA 56

s.29D

s.135.4(3)

 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

Zacky

(52)

[2015] NSWCCA 161

s.29D

 

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

 

 

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