Legal Research > Sentencing Tables

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.

Case Offence and Max Penalties Amount Plea Original Sentence Appeal Record Facts

Pinnington
(40)


NSW CCA
7.3.1990

s.156 [10y]
3 x s.178BB [5y]

$25,000 - $30,000

PG

MT 3y
AT 1y

AD

Nil 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


NSW CCA
13.3.1990

s.156 [10y]

$10,205

PG

MT 9m
AT 3m

AD

Nil

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


NSW CCA
23.8.1990

23 x s.178BA [5y]

$818,299

PG

MT 4y 6m
AT 1y 6m

AD

Nil

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


NSW CCA
20.9.1990

s.156 [10y]

Sched:
s.156

$10,000 +

PG

MT 9m
AT 3m

AD

Benefit by deception three months earlier

Employee 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

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

$122,260

PG

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


NSW CCA
29.4.1991

s.156 [10y]
3 x s.178A [7y]

$120,574

PG

MT 3y 3m
AT 9m

AD

larceny 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 [10y]
s.179 [5y]

not stated

VG

FT 6m

AD

Nil

Committed over twelve months by employee in position of trust and responsibility.

Rayward


NSW CCA
17.9.1991

4 x s.156 [10y]

$14,314

PG

MT 12m
AT 12m

AD

long history of dishonesty

Stole 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 [5y]
s.178BB [5y]

Sched:
8 x s.178BA

$231,827

PG

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 [10y]

Sched:
11 x s.156

$314,667

PG

2y 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

16 x s.178A [7y]

Sched:
6 x s.178A

$1.25m

PG

MT 7y
AT 1y

AA
MT 5y 6m
AT 2y 6m

Nil

Chartered 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 [10y]

Sched:
19 x s.156

$38,074

PG

MT 18m
AT 6m

AD

Dishonesty 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 [10y]

Sched:
41 x s.156

$33,210

PG

MT 1y
AT 4m

AD

Nil

Officer 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 [5y]

Sched:
74 x s.158

$98,305

PG

MT 2y
AT 8m

AD

Nil

Female - 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 [10y]

Sched:
70 x s.157

$57,000

PG

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 in to police. Gambling.

Cotton
(48)


NSW CCA
29.4.1993

10 x s.178BB [5y]

$135,000

PG

MT 2y
AT 2y

AD

Nil

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 [5y]

$110,000

VG

MT 2y
AT 2y

AD

Nil

Executive 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 Crimes Act (Cth) [10y]

$16,000

PG

18m 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 [10y]
s.179 [5y]
Att s.178BA [5y]

Sched:
17 dishonesty offences

$63,500

PG

MT 3y
AT 1y

AD

19 dishonesty offences - on bond for dishonesty - breached bail

Stole cheque book from employer while on bail and forged signature.

Law
NSW CCA
7.10.1993

24 x s.176A [10y]

$180,000

PG

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 [7y]

$750,000

VG

MT 3y
AT 1y

AD

Nil

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

Vidler


NSW CCA 23.11.1993

20 x s.71(1) Crimes (Cth) [7y]
2 x s.156 [10y]

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

PG

MT 4y
AT 3y

AD

Nil

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

Walker


NSW CCA 13.12.1993

12 x s.178BB [5y]

VG

MT 2y
AT 2y

Conviction AD

Nil

Managing 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 [5y]
2 x s.158 [5y]

Sched:
48 x s.178BA

$112,000

PG

MT 1y 6m
AT 6m

AD

Prior 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

6 x s.158 [5y]

Sched:
148 x s.158

$171, 675

PG

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 [5y]

Sched:
38 x s.178BA

$21,000

PG

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 [5y]

$200,000

VG

MT 2y 3m
AT 9m

AD

Nil

B 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 [5y]
2 x s.300 [10y]
1 x s.178BB [5y]

Sched:
76 offences

$51,000

PG

MT 20m
AT 10m

AD

Nil

Systems 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 [7y]
s.178BB [5y]

Sched:
2 similar offences

$200,000

PG

MT 2y 3m
AT 9m

AD

Nil

As 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 [7y]
8 x s.178BB [5y]

$16,500

VG

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 [5y]

Sched:
2 x s.178BB

$300,000

PG

15m PD

Crown 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 [7y]

Sched:
Offences unstated

$870,000

PG

2y PD

Crown AD. Manifestly inadequate, but in discretion sentence not increased

Nil

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 [7y]

Sched:
2 x s.178BB

$38,750

PG

MT 18m
AT 6m

AA to take into account pre sentence custody

false pretences

Self employed marine broker exchanged boats and kept excess money from transaction.

George
(54)


NSW CCA
23.9.1994

9 x s.178A [7y]

Sched:
27 x s.178A

$612,305

PG

MT 4y 6m
AT 1y 6m

AA
MT 3y
AT 2y

Nil

Solicitor, 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 [7y]

Sched:
30 x s.178A

$2,762,796

PG

MT 6y
AT 3y

AA only to adjust form of sentence

Nil

Franchisee 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 [7y]

Sched:
14 offences

$497,011

PG

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 [10y]
5 x s.158 [5y]

$36,654

PG

MT 1y 6m
AT 6m

AD

Nil

Stole 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 [7y]
2 x s.179 [5y]

$21,658

VG

MT 9m
AT 3m

AA
Bond 5y
$5,000 fine.

Nil

Manager 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 [5y]

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 [10y]
2 x s.158 [5y]

Sched:
2 x s.300

$122,500

VG
PG

MT 9m
AT 15m

Crown AA
MT 2y
AT 1y

Nil

Employee of Arab Australian Ltd Bank transferred money from customers' accounts.

Licardy
(44)


NSW CCA
26.5.1995

4 x s.178BA [5y]
3 x s.178BB [5y]

$75,000
$81,000

VG / PG

MT 3y
AT 4m

AD

Previous fraud & dishonesty

Unauthorised 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) [10y]

Sched:
68 x s.300

$474,000

PG

MT 2y 9m
AT 1y 3m
(25% discount for assistance)

AD

Nil

Accountant 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 [10y]
4 x s.178BB [5y]

$200,000

PG

MT 1y
AT 4m

AD

Nil

Long 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 [7y]
s.178A [7y]

$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.

Holmwood


NSW CCA 25.10.1995

5 x s.178A [7y]
s.178BA [5y]
s.178BB [5y]

Sched:
13 offences

$571,000 +

PG

MT 4y
AT 2y

AD

Nil

Solicitor defrauded clients over five years.

Jacobs


NSW CCA
27.9.1995

33 x s.175 [10y]

$407,909

PG

MT 2y 6m
AT 1y 6m

AA
on last sentence
MT 3y 6m
AT 2y 6m

Nil

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

Veale
(36)


NSW CCA 10.11.1995

12 x s.173 [10y]

$65,000

PG

MT 18m
AT 18m
Bond 4y

AA
MT 12m
AT 12m

Nil

Company 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 [10y]

$47,340

VG

MT 9m
AT 12m

AD

previous history - no details

Member 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 [5y]
s.117 [5y]

$40,000

PG

MT 1y
AT 1y

AD

on recognisance for similar offence

Female - 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 [7y]

$6,876

PG

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 [5y]

Sched:
59 x s.178BA

$1,063,000

PG

MT 6y 6m
AT 3y 6m

AD

similar type offences

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

Vickers




Fearon


NSW CCA 17.10.1996

15 x 178BA [5y]

Sched
34 x s.178BA

8 x s.178BA [5y]

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 [7y]

Sched
(not detailed)

$107,000

PG

MT 1y
AT 4m
GBB 5y

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

Nil

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

Wratten


NSW CCA
16.12.1996

8 x s.178A [7y]
1 x s.178BA [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

Jarjoura
(31)


NSW CCA
9.4.1997

4 x s.158 [5y]
1 x s.178BA [5y]

Sched
3 x s.178BA
4 x s.178BB

$300,000+

PG

MT 2y
AT 2y

AD

nil

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) [10y]
5 x s.300(2) [10y]

Sched:
73 x s.300(1)
75 x s.300(2)

$188,075

PG

MT 18m
AT 2y

AD

Nil

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 [10y]
10 x s.178BA [5y]

Sched:
83 x s.156

$349,401

PG

MT 3y
AT 2y

AA
on first count
MT 2y 3m
AT 1y 3m

Nil

Female - 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 [5y]
5 x s.178A [7y]

$937,584

VG

MT 3y
AT 1y

AD

Nil

Accountant misappropriated money received from clients for investment.

Egerton


NSW CCA
8.8.1997

5 x s.173 [10y]

$3million

VG

MT 18m
AT 6m

AD

Nil

As 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 [7y]

$38,341.38

VG

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 Crimes Act (Cth) [2y]

$226,971

PG

14m
NPP 2m

AD

nil

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 [10y]

Sched:
3 x s.156

$25,755.5

PG

MT 12m
AT 3m

AD

nil

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 Crimes Act (Cth) [10y]

$598,952

PG

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 [10y]

Sched:
12 x s.156

$79,311

PG

MT 2y
AT 2y

AD

dishonesty

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 [5y]
2 x s.178BB [5y]

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 [7y]

$48,759.08

PG

MT 18m
AT 6m

AD

nil

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 [5y]

$220,000

VG

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


NSW CCA [44]
8.3.1999

9 x s.178BA [5y]

$490 000

PG

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)


NSW CCA [56]
12.3.1999

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

$264,110 (appellant received $39,000)

PG

$100,000 fine

AA
3y PD
(fine paid)

Nil

Female - 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.176A [10y]

millions

VG

5y 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)

NSW CCA [407] 8.12.1999

3 x s.178A [7y]
1 x s.178BA [5y]

3 x aiding and abetting s.178A [7y]

$906,291

VG




VG

MT 4y
AT 1y 4m



MT 2y 6m
AT 10m

AD

Nil

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)


NSW CCA [437]
20.12.1999

3 x s.178BB [5y]

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


NSW CCA [418]
14.2.2000

6 x s300(1) [10y]
8 x s300(2) [10y]
13 x s.134 [5y]

Sched:
57 offences

$367,000

PG

MT 2y
AT 2y

AD

Stole from employer by altering cheques over 19 months.
Gambling addiction.

Robinson
(30)


NSW CCA [556]
25.2.2000

89 x s.178BA [5y]

$85,131

PG

MT 18m
AT 2y 6m

AD

prior 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)


NSW CCA [62]
10.3.2000

26 x s.173 [10y]

$1,376,293

PG

MT 18m
AT 2m

Crown AD

nil

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

5 x s.178A [7y]

Sched:
14 x s.178A

$2,832,740

PG

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)


NSW CCA [345]
9.8.2000

27 x s.178BA [5y]

$578,000

PG

MT 3y
AT 2y

AD

nil

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

Aliperti
(50)


NSW CCA [315]
9.8.2000

s.178BA [5y]

Sched:
6 x s.178BA
1 x s.178A

$400,000

VG

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)


NSW CCA [183]
17.8.2000

5 x s.178A [7y]

Sched:
80 x s.178A

$347,000

PG

3y PD
5y GBB
$120,000 reparation

Crown AD

nil

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)


NSW CCA [419]
23.10.2000

s.156 [10y]

$35,000

VG

3y 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)

NSW CCA [539]
15.12.2000

12 x s.178BA [5y]

Sched:
87 x s.178BA


14 x s.189 (Receiving) [3y]



5 x s.189 (Receiving) [3y]



12 x s.189 (Receiving) [3y]

$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)
NSW CCA [69]
6.3.2001

2 x s.71 Crimes Act (Cth) [7y]

$51,222.70

VG

2y
Released on recog after 8m

AD

nil

Used position as postal manager to steal money over extended period of time. Created false computer records
Unfortunate childhood - repaid $10,000 - health problems.

DeSouza


NSW CCA [94]
23.3.2001

4 x s.300(2) [10y]
15 x s.178A [7y]
s.178BA [5y]

Sched:
66 similar offences

$1.5M

PG

MT 4y
AT 3y

AD

prior record for fraud offences

Insurance agent defrauded 23 clients over 5 years period - vulnerable victims.

Phillis


(23-24)
NSW CCA [91]
28.3.2001

15 x s.178BA [5y]
1 x Possess counterfeit money

Sched:
56 x s.178BA

$240,329

PG

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)


NSW CCA [136]
9.4.2001

10 x s.178BA [5y]

Sched:
42 x s.178BA

$400,000

PG

6y 6m
NPP 4y 6m

AD

nil

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


NSW CCA [148]
18.4.2001

9 x s.178BA [5y]

Sched:
35 offences

$560,000

PG

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)

 

NSW CCA [310] 15.8.2001

4 x s.88(a)(i) Property, Stock and Business Agents Act [10y]

88(b)(i) Property, Stock and Business Agents Act [10y] Sched: 18 similar offences

$62,231.83

PG

3y 9m
NPP 1y 3m

AD

nil

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)


NSW CCA [336]
4.9.2001

s.156 [10y]

$80,000

PG

3y GBB

Crown AA
6m

nil

As 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)


NSW CCA [348]
10.9.2001

12 x s.178BA [5y]

Sched:
13 x s.178BA

$480,970

PG

4y
NPP 2y 6m

AD

nil 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)


NSW CCA [355]
14.9.2001

7x s.176A [10y]

Sched:
22 offences

$5.2m

PG

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)


NSW CCA [447]
7.11.2001

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

$6.5m

VG

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


NSW CCA [7]
1.2.2002

7 x s300(2) [10y]

PG

4y
NPP 1y 5m

AD

similar matters

Induced 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)


NSW CCA [82]
19.3.2002

2 x s.178BA [5y]

$445,653

VG

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

13 x s.156 [10y]
4 x inserting data in computer [10y]
6 x altering data in computer [10y]
1 x s.300(1) [10y]

Sched:
99 similar offences

$186,812

PG

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)


NSW CCA [244]
19.6.2002

39 x s.300(1) [10y]

$7.681m

PG

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)


NSW CCA [353]
29.8.2002

39 x s.178BA [5y]
11 x s.300(2) [10y]

$4,490,563
$923,150

PG

10y
NPP 7y 6m

AD

dishonesty offences

Investment 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

s.176A [10y]
s.178A [7y]

$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)


NSW CCA [531]
17.12.2002

17 x s.178BB [5y]

$937,024

VG

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)


NSW CCA [45]
28.2.2003

4 x s.178BA [5y]

$5,200

VG

3y
NPP 2y

AD

On parole for similar offences

Promised 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+)
NSW CCA [204]
31.7.2003

4 x s.178A [7y]
1 x s.300(2) [10y]
1 x s.178B [1y]

Sched:
15 x s.178A
4 x s.178B
5 x s.300(1)
3 x s.300(2)

Over $1m

PG

7y
NPP 4y

AD

Prior 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)


NSWSC [1248]
Kirby J
23.12.2003

s.184(b) Corporations Act
s.184(a) Corporations Act

$119,000 - $124,000

PG

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)
NSWCCA [216]
1.7.2004

33 x s.176A [10y]

> $80,000

VG

4y
NPP 2y 3m

Nil

AD

Female - 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


NSWCCA 235
14.7.2004

14 x s.178BA [5y]

Sched
70 x s.178BA

$326,324

$216,349 on Form 1

PG

22m - suspended

Crown AD

Nil

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)


NSW CCA [257]
30.7.2004

2 x s.178BA [5y]

Sched:
3 x s.178BA
Possess proh weapon

$750,000

PG

5y 4m
NPP 4y 6m

AA
5y 4m
NPP 4y

Dishonesty offences

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

Pipes
(53)


NSW CCA [351]
8.10.2004

s.134.2 Criminal Code [10y]

$155,644

PG

3y
NPP 2y

AD

Nil

Senior employee of Dept of Veteran Affairs diverted funds - Accessed computer and changed details
Money repaid - Contrition and remorse

Maharaj
(30)


NSW CCA [387]
9.11.2004

7 x s.300(1)
7 x s.300(2)
s.157
s.156

Sched:
122 similar offences

$440,000

PG

5y
NPP 3y

AD

Nil

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


NSWCCA [421]
26.11.2004

9 x s.156

Sched:
11 x s.156

$322,766

PG

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)


NSW CCA [450]
14.12.2004

3 x s.176A

Sched:
105 x s.176A

Over $1m

PG

5y
NPP 3y 3m

AD

Nil

Manager defrauded company over 4 years 6 months - creation of false invoices
Gambling habit - married with 2 young children

Watt
(29)
NSWCCA [89]
3.3.2005

11 x s.184 Corporations Act

Over $4m

PG/
VG

4y
NPP 2y 6m

AD

Nil

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)


NSWCCA [104]
29.3.2005

7 x s.178A

$19,356

PG

3y
NPP 2y 3m PD

AD

Nil

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)


NSWSC [274] Dunford J
14.4.2005

2 x s.999 Corporations Act [5y]
s.178BB [5y]
s.184(1)(b) Corporations Act [5y]

PG

4y 6m
NPP 2y 6m

Nil

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)


NSWSC [315]
Wood CJ at CL
15.4.2005
(2005) 152 A Crim R 548

s.996(1) Corporations Act
s.184(1)(a)
Corporations Act [5y]
s.1308(2) Corporations Act

PG

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)


NSWSC [410]
Wood CJ at CL
29.4.2005

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

Martin
(41-45 at offence
53 at sentence)


NSW CCA [190]
20.5.2005

s.172

$488,875

PG

4y
NPP 3y

AD

Nil

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)


NSW CCA [357]
10.11.2005

3 x s.165

$167,500

PG

3y
NPP 2y 6m

AA
3y
NPP 2y 3m

Nil relevant

Real estate agent used deposits for property to meet business expenses - three separate offences - financially unsuccessful

Itaoui
(24-26)


NSW CCA [415]
2.12.2005

s.156

$135,199

PG

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


NSW CCA [38]
2.3.2006

3 x s.1041G Corp Act
15 x s.178A

$1,702,527

PG

8y
NPP 5y

AD

Old fraud offence

Investment adviser - well planned offences committed over 5 years - serious breach of trust

Pike


NSW CCA [32]
3.3.2006

s.178BA

$10,000

VG

14m
NPP 7m
PD

AD

Falsely represented to male acquaintance he was a solicitor - given $10,000 for investment
Conviction appeal against 6 similar offences allowed

Mitchell
(45 at sentence)


NSW CCA [72]
24.3.2006

13 x s.178BA

$302,099

PG

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


NSW CCA [238]
9.8.2006

4 x s.178BA [5y]

Over $400,000

VG

4y
NPP 3y

AD

Nil

Female employee stole from company over two years - position of trust - high degree of planning
No restitution - gambling addiction

Assi
(44)
NSW CCA [257]
24.8.2006

2 x s.178A [7y]
2 x s.178BA [5y]

Sched:
3 x s.178A
3 x s.178BA

$222,000

PG

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


NSW CCA [273]
7.9.2006

9 x s 178BA [5y]

Sched:
10 x s.178BA
Att s.178BA

$424,198

PG

3y 6m
NPP 2y

AD

Legal clerk stole from trust account

Oudomvilay
(37)


NSW CCA [275]
7.9.2006

6 x s.178A [7y]

Sched:
s.178A

$809,350

PG

6y 9m
NPP 4y

AD

Nil

Female Laotian solicitor took money from trust account.

Higgins
(44)


NSW CCA [326]
10.10.2006

s.178A [7y]

$73,000

VG

3y
NPP 1y 9m

Crown AD

Nil

Bank manager given cheque by elderly customer

Kelly
(51)


NSWSC [1142]
Hall J
3.11.2006

s.178BB [5y]

PG

500h 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)


NSWSC [1274]
Whealy J
1.12.2006

s.590(1)(c)(iii) Corp Act (Cth) [2y]

$5.5m improper reduction made to financial statement

PG

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)


NSW CCA [405]
15.12.2006

29 x s.178BA [5y]

$92,164.48

PG

2y
NPP 15m
Suspended

Crown AD

Nil

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)


NSW CCA [23]
12.2.2007

3 x s.300(2) [10y]

Sched:
2 x s.300(2)

$924,454.99

PG

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)


NSW CCA [18]
9.2.2007

11 x s.135(1) Code [5y]

$375,895

PG

3y 3m
NPP 2y 3m

AA
3y 3m
NPP 2y

Nil

Centrelink employee - changed bank account details - offences committed over 18 months

Hyman


NSW CCA [47]
27.2.2007

9 x s.300(1) [10y]
9 x s.300(2) [10y]
2 x s.178BA
[5y]

Sched:
50 offences

Over $200,000

PG

5y 3m
NPP 3y 9m

AD

Similar 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)


NSW CCA [279]
18.9.2007

15 x s.176A [10y]

Sched:
29 offences

$61,804


$98,633

PG

3y 6m
NPP 2y

AD

Nil

Company secretary stole from company over 3 years
Remorse - Heroin addicted son - repaid all money - good prospects of rehabilitation

Hare
(37-39)


NSW CCA [303]
25.10.2007

14 x s.178BA [5y]

Sched:
12 x s.178BA

Approx $2m

PG

5y
NPP 3y 3m

Crown AD

Nil

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)


NSW SC [105]
19.1.2007

3 x 178BB
1 x 184(1) Corp Act (Cth)

PG

9m

Nil

Company 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)


NSWSC [1242]
Latham J
7.6.2007

s.996(1)(b)(i) Corp Act (Cth) [5y]

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)


NSWSC [1194]
Bell J
6.11.2007

s.232(2) Corp Law (Cth) [5y]
s.1317FA Corp Law (Cth) [5y]

PG

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 orf 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

Blundell
(38)


NSW CCA [63]
25.3.2008

Co-offender:
BLUNDELL

3 x s.178A

$146,000

PG

18m
NPP 9m

AD

Limited

Insurance brokerage business - stole money from clients provided to pay for insurance
Married with children - delay - evidence of rehabilitation

Blundell
(42)


NSW CCA [92]
29.4.2008

Co-offender:
BLUNDELL

4 x s.178BA

Sched:
3 x s.178BA
s.178A
s.178BB

$16,920.39

PG

2y
NPP 18m

AA
400h CSO

Nil

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

A.Gomes
J.Gomes


NSW CCA [142]
24.6.2008

12 x s.176A [10y]

Sched:
62 x .s.176A

$2.044m

PG

5y
NPP 3y

AD

Insignificant

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


NSWSC [765]
Grove J
25.7.2008

s.590(1)(c)(iii) Corp Act [2y]

Sched:
Fail to act honestly in discharge of duties

PG

6m 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)
NSW CCA [269]
19.11.2008

6 x s.1041G Corp Act
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


NSW CCA [24]
13.2.2009

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


NSW CCA [160]
10.6.2009

8 x s.178BA

Sched:
4 x make false instrument
4 x use false instrument

$3.943m

PG

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

Wakefield


NSW CCA [12]
11.2.2010

8 x s.173

Sched:
18 offences

$626,467

PG

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

Dela Cruz
(34)

 

NSWCCA [333]
30.11.2010

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

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

Bangaru

 

NSWCCA [204]
20.9.2012

4 x s.178BB 9 x s.178BA

$3.7m $19.8m

VG

8y 6m NPP 6y 4m

AD

Nil

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

NSWCCA [129]
5.6.2013

s.178BB
Unauthorised computer function

 

Sched:
5 offences

$509,637.70

PG

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)

NSWCCA [159]
3.7.2013

23 x s.178BA 3 x s.193B (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)​$1,781,707​PG2y 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 $1,095,314PG

(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)

​$246,461.25​VGAgg sentence:

6y
NPP 4y

​AD​NilSent 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

​$2.163m​VG9y

NPP 6y

​AD​Dishonesty as bank workerSet 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

 

----------------------------

District Court Cases

Case

Offence and Max Penalties

Amount

Plea

Original Sentence

Appeal

Record

Facts

Watkins
(67)

NSWDC [54]

Berman SC DCJ
13.10.2006

 

NSW CCA [88]
29.4.2009

43 x s.176A [10y]

$2,242,642

VG

7y
NPP 4y 6m

Conviction AD

(no sentence appeal)

Served prison time for similar offences

Financial controller for family company – had cheques signed by signatory of company then altered cheques to pay into own bank account

Gambling – medical problems

Larkin
(67)

NSWDC [305]

Norrish QC DCJ

9.8.2007

12 s.175 [10y]

 

Sched:
17 x s.175

$57,000

PG

2y GBB 
13m suspended

 

32m
NPP 16m
PD

 

Nil – subsequent offence of make false statement on oath

Director of company made false entries in expenditure book in relation to cheque payments over several years – breach of trust

Very damaging publicity – ill health

Koulouris
(64)

 

NSWDC [262]
Williams DCJ
23.11.2007

2 x 56 [10y]

 

Sched:

s.156

$353,479.68

PG

33m
NPP 18m

 

Nil

Female senior accounts recoverable controller of company – stole cash and edited account – breach of trust over long period of time

Violent and traumatic background – pathological gambler – genuine remorse – out of character

Bacolod

NSWDC [81]
Berman SC DCJ
28.3.2008

7 x s.157 [10y]

2 x s.178BA [5y]

$1.7m

PG

5y
NPP 3y

 

nil

Female - Arranged functions as employee of hotel – pocketed cash payments – committed over 7 years money went to family overseas

Mother to four children

Murphy

NSWDC [58]
Berman SC DCJ
6.3.2009

3 x s.178BA

$19,173.45

PG

2y
NPP 12m
PD

 

Similar priors

Female – as employee with responsibility for paying employees altered electronic banking details to have money paid into her account

Money repaid – absconded – suffered depression

 

 


Offences and Penalties

Offence Section Act Maximum Penalty
Larceny s.117 Crimes Act 1900 (NSW) 5 years
Steal, embezzle or for fraudulent purpose destroys etc whole or part of valuable security s.134 / s.117 Crimes Act 1900 (NSW) 5 years
Larceny by clerk or servant s.156 Crimes Act 1900 (NSW) 10 years
Embezzlement by clerk or servant s.157 Crimes Act 1900 (NSW) 10 years
Falsification of accounts by clerk or servant s.158 Crimes Act 1900 (NSW) 5 years
Agent misappropriates money entrusted to him or her s.165 Crimes Act 1900 10 years
Trustee fraudulently disposes of property s.172 Crimes Act 1900 10 years
Director of company or member of body corporate fraudulently appropriate property of company or body corporate s.173 Crimes Act 1900 (NSW) 10 years
Director falsifies books with intent to defraud s.175 Crimes Act 1900 (NSW) 10 years
Cheat or defraud as director or member of body corporate or public company s.176A Crimes Act 1900 (NSW) 10 years
Fraudulent misappropriation of money collected or received s.178A Crimes Act 1900 (NSW) 7 years
Pass valueless cheque with intent to defraud s.178B Crimes Act 1900 (NSW) 1 year
Obtain valuable thing by deception s.178BA Crimes Act 1900 (NSW) 5 years
Obtain valuable thing by false or misleading statement s.178BB Crimes Act 1900 (NSW) 5 years
Obtaining credit by fraud s.178C Crimes Act 1900 (NSW) 1 year
Obtain property by fraud s.179 Crimes Act 1900 (NSW) 5 years
Corruptly receive or solicit commission or reward s.249B Crimes Act 1900 (NSW) 7 years
Forging will s.271 Crimes Act 1900 (NSW) 14 years
Make false instrument / use false instrument s.300 (1) & (2) Crimes Act 1900 (NSW) 10 years
Obtains valuable thing from Commonwealth by false pretences s.29A Crimes Act 1914 (Cth) 5 years
Imposition on Commonwealth s.29B Crimes Act 1914 (Cth) 2 years
Defraud Commonwealth s.29D Crimes Act 1914 (Cth) 10 years
Steal, fraudulently misappropriate or fraudulently covert to own use Commonwealth property s.71(1) Crimes Act 1914 (Cth) 7 years
Officer of corporation providing false information s.564(1) Companies (NSW) Code 2 years
Open account / operate account in false name s.24(1) / 24(2) Financial Transactions Reports Act 1988 (Cth) 2 years
Conduct financial transactions to avoid reporting conditions s.31 Financial Transactions Reports Act 1988 (Cth) 5 years
Make false / misleading statement in support of claim for Commonwealth benefit s.62(1) National Health Act 1953 (Cth) 5 years
Fraudulently omitting to account for deposit s.88(a)(i) Property, Stock and Business Agents Act 1941 (NSW) (since repealed) 10 years
Fraudulently convert property to own use s.88(b)(i) Property, Stock and Business Agents Act 1941 (NSW) (since repealed) 10 years
Being reckless and failing to discharge duties as director in good faith and in the best interests of the company s.184(1)(a) Corporations Act 2001 (Cth) 5 years
Being intentionally dishonest and failing to discharge duties as director in good faith and in the best interests of the company s.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 corporation s.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 corporation s.184(2)(b) Corporations Act 2001 (Cth) 5 years
Being privy to fraudulent altering of books of company s.590(1)(c)(iii) Corporations Act 2001 (Cth) 2 years
Authorise issue of prospectus with material omission s.996(1) Corporations Act 2001 (Cth)
Disseminating information knowing it was false in a material particular, and which was likely to induce purchase of shares s.999 Corporations Act 2001 (Cth) 5 years
Engage in dishonest conduct by holding self out as authorised financial adviser when authority had been revoked. s.1041G Corporations Act 2001 (Cth) 5 years
Make or authorise misleading statement in document required for purposes of Corporations Law s.1308(2) Corporations Act 2001 (Cth) 5 years
Obtain financial advantage by deception s134.2 Criminal Code 10 years
Dishonestly obtain gain from Commonwealth s.135(1) Criminal Code 5 years