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 - s.29D Crimes Act 1914 (Cth)

Maximum penalty: 10 years

Case Offence Amount Plea Record Sentence Result Facts

Kelly


NSW CCA
17.9.1993

numerous s.29D

$16,000

PG

nil

18m 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

$400,591

PG

nil

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

$97,341

PG

 

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

$55,112.59

PG

 

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 approx

PG

nil

3y 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

$124,000

PG

nil

3y 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

$138,549

PG

similar 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

$61,749

PG

Nil

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

$187,930

VG

 

4y
NPP 2y 6m

Conviction AD

Female - 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

$598,952

PG

 

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

PG

On 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

$656,363

PG

nil

2y 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)


NSW CCA [56]
12.3.1999

5 x s.29D

$264,110.16
(appellant received 39,000)

PG

nil

$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


NSW CCA [285]
9.9.1999

s.29D

$196,000

PG

nil

2y 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


NSW CCA [358]
22.10.1999

22 x s.29D

$555,668

PG

Dishonesty offences

6y
NPP 3y

AA only to adjust starting date for PSC

Accountant defrauded tax office
HIV positive

Kelvin
(54)


NSW CCA [190]
18.5.2000

6 x s.29D

$97,000

PG

nil

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)


(2001) 118 A Crim R 312

3 x s.29D

$46,373.04

PG
(during trial)

minor

2y 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)


NSW CCA [405]
6.10.2000

3 x s.29D

$117,207.12

PG

nil

12m 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 .29D

109,905.05

PG

nil

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

Cappadona
(female)
(49)

Cappadona
(male)
(51)

(2002) 122 A Crim R 52

8 x s.29D



8 x s.29D

$3,550,774

PG



PG

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.

Pearce
(45)


NSW CCA [447]
7.11.2001

3 x s.29D

 

VG

Nil

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

Walters
(55)


NSWSC [640]
Sully J
27.7.2001

NSW CCA [291]
25.7.2002

10 x s.29D

Sched:
5 x breach or attempted breach of restraining order

$7,302.221.58

VG

minor 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


NSW CCA [445]
24.10.2001

24 x s.29D

$125,065

PG

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


NSW CCA [457]
16.11.2001

s.29D

$274,000

PG

nil

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


NSW CCA [6]
5.2.2002

10 x s.29D

$242,089

PG

 

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

$78,593.77

PG

 

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

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)


NSW CCA [144]
30.5.2003

s.29D

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

Just under $80,000

PG

Nil

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


NSW CCA [175]
4.7.2003

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


NSW CCA [281]
1.10.2003

2 x s.29D

Received $1.1m
Total tax evaded:
$3,280,419

VG

 

7y 6m
NPP 5y

AD

Tax 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)


NSW CCA 106
19.5.2004

2 x s.29D

Received $182,663.71

PG first avail opp

Nil

2y, 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

NSW CCA [382]
1.11.2004

2 x s.29D

2 x Knowingly concerned in s.29D

$263,692

PG

 

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)


NSW CCA [378]
5.11.2004

s.29D
s.134.2(1) Code [10y]

$146,706

PG

Shoplifting offences

2y, released to recog for 5y

Crown 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


NSW CCA [435]
8.12.2004

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)


NSWCCA [17]
9.2.2005

s.29D

$102,321

PG

Not relevant

1y 9m, immed release on recognizance

Crown 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)


NSW CCA [233]
22.6.2005

3 x s.29D
s.135.1 Code [5y]

$151,170

PG

 

3m

AD

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)

NSWSC 991
Whealey J
7.10.2005

Conspiracy to defraud Cth
(s.86A Crimes
s.29D Crimes)
s.31 Financial Transactions Report

Conspiracy to defraud Cth
(s.86A Crimes
s.29D Crimes)

Conspiracy to defraud Cth
(s.86A Crimes
s.29D Crimes)

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

 

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


NSW CCA [408]
13.12.2006

11 x s.29D
3 x s.135.1 Code

$309,351

PG

 

4y 6m
NPP 3y 6m

AD

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

Ly
(33 at first offence
40 at sentence)


NSW CCA [28]
16.2.2007

18 x s.29D
18 x s.134.2 Code [5y]
5 x Att s.29D
Att s.134.2

$328,692

PG

Nil

6y
NPP 4y 6m

AD

Tax agent filed false tax returns – degree of planning
Gambling addiction – partial repayment to be made

Roberston

NSW CCA [270]
20.10.2007

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 imposed

Male false claims to Australian Tax Office for GST refunds – received rebate of $322,934 – second claim not paid out

Ridley


NSW CCA [324]
18.12.2008

9 x s.29D
3 x Attempt s134.2

$442,000

VG

Nil

8y
NPP 5y

AD

Made false claims to Tax Office for GST refunds

Hay
62

NSW CCA [228]
8.9.2009

5 x Knowingly concerned in s.29D

 

VG

Nil

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)

NSW CCA [257]
11.11.2010

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

$156k

VG

Nil

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)

NSW CCA [280]
9.12.2010

s. 29D
2 x s 134.(2)

Approx $107k

PG

 

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

27.2.12

Each:

1 x s29D (Conspiracy)

 

1 x s 135.4(3) Conspiracy cause loss to Cth

Each:

 

Approx

$500k

PG

Nil

Each: 
2y to be served by intensive Corrective Order

Crown AA: 
Each:

 

Count 1-
1 y 6 m imp

 

Count 2-
1 y 6m cumulative

 

To be released upon expiration of 18 months (on 1st count) on recognizance

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)

 

NSWSC [978]

Simpson J

23.8.2012

2 x Conspiracy to defraud Cth:

 

s.86(2) / s.29D Crimes Act

s.135.4(5)

$5m loss to Cth

VG

 


 

VG

Nil

   
   

Nil

9y
NPP 6y 9m

   

 

500h CSO

 

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

Liles
(65 at sentence)


NSWSC [1249]

Schmidt J

18.10.2012

2 x conspiracy to defraud Cth
[2 x s.29D/86 Crimes Act
2 x s.135.4(3) Code]

 

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

Hennessy

NSWCCA [241]

21.11.2012

4 x s.29D
4 x s.134.2(1)
1 x s.10(1)(a) Passports Act

$74, 970

PF

 

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

AD

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

J Sakovits
(62)

 

R Sakovits
(64)

 

NSWCCA [464]

Hall J

26.4.2013

29D (conspiracy)
135.4(3)

$1,177,893

VG

Nil

5y
NPP 2y 6m

 

5y
NPP 2y 6m

 

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

Giourtalis

[2013] NSWCCA 216
25.9.2013

49 x 29D7 x Attempt 29D

 

VG

 

9y
NPP 6y 3m 

AD

Accountant – 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.

Zacky

(52)

[2015] NSWCCA 161

​s.29D

s.134.2(1)

​$27,374.78​VG​Nil​20m

Released to recog after 10m

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

Serious medical condition