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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 - Tax Fraud

See list of offences and penalties at end of table

Case
(age if known)

OffenceAmountPleaRecordSentenceAppealFacts

Chait

(62)

NSWCCA

17.9.1993

31 x s.29A (Cth) [5y]350,000

PG

(SI)

other taxation offences400h CSO

Crown AD

Manifestly inadequate but discretion exercised

False sales tax returns over two years - company in financial trouble.

Long delay between offences and charging.

Karaiskakis

(30)

NSWCCA

3.4.1998

29 x s.29B (Cth) [2y]$226,971PGnil

14m

released on recog after 2m

AD

Used position and knowledge as tax auditor to obtain false tax refunds - opened false bank account.

All money recovered - good subjective features - young daughter suffering serious illness

Lambrinos

NSWCCA

17.7.1998

s.29D (Cth) [5y]$598,952PG 

12m PD

3y GBB

Crown AA

3y PD

2y GBB

Chartered accountant prepared false tax return for company - scheme required extensive premeditation

Suffered depressive condition and undergoing continuing psychiatric treatment.

Stitt

(54)

(1998) 102 A Crim R 428

s.29D (Cth) [10y]

 

s.29B (Cth) [2y]

$624,509

$55,392

PGOn recog and CSO for dishonesty offences

5y 6m

NPP 5y

 

12m

(concurrent)

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

NSWCCA

1.12.1998

3 x s29B (Cth) [2y]

 

2 x s29D (Cth) [10y]

$656,363PGnil2y PD

Crown AD

 

Appellant's AA

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.

McKenna

[1999] NSWCCA 358

22 x s.29D (Cth) [10y]$555,668PGDishonesty offences

6y

NPP 3y

AA

only to adjust starting date for PSC

Accountant defrauded tax office

HIV positive

Caradonna

(38)

(2000) 118 A Crim R 312

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

Pearce

(45)

[2001] NSWCCA 447

3 x s.29D (Cth) [10y]$6.5mVGNil

5y 4m

NPP 3y 4m

AA

5y 4m

NPP 3y

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

Walters

(55)

[2001] NSWSC 640

Sully J

 

[2002] NSWCCA 291

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

 

Sched:

5 x breach restraining order

$7,302,221VGminor record from 31 years ago

7y 8m

NPP 6y

AD

Owner of successful bricklaying company failed to account 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

D Cappadona

(female)

(49)

 

T Cappadona

(male)

(51)

 

(2001) 122 A Crim R 52

NSWCCA

8 x s.29D (Cth) [10y]

 

 

8 x s.29D (Cth) [10y]

$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.

O'Connor

(25)

(2002) 129 A Crim R 505

2 x s.29D (Cth) [10y]

 

2 x s.302A

Tax loss nearly $1.5mPGNil

3y

NPP 18m

(concurrent)

Crown AD

Provided tax evasion service to building industry over 2 years – fraudulent use of Zero Percent Variation Certificates – gained $468,000

Irish

Gay

[2002] NSWCCA 6

10 x s.29D (Cth) [10y]$242,089PG 

3y

NPP 12m

AA

3y

NPP reduced to allow immediate release - effectively halved NPP.

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

3y delay in laying charges

O'Driscoll

[2003] NSWCCA 281

2 x s.29D (Cth) [10y]

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.

Ouyang

 

Lo

 

[2004] NSWCCA 382

2 x s.29D (Cth) [10y]

 

2 x Knowingly concerned in s.29D (Cth) [10y]

$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

Walsh

[2004] NSWCCA 435

4 x s.29D (Cth) [10y] PG 

3y 6m

NPP 2y

AD

Failed to declare income for tax purposes as director of company – false / incorrect tax returns – charges related to both personal and company tax returns

Contrition – restitution made

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

s.86A (Cth) [20y]

 

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

 

s.31 (Cth) [5y]

 

 

 

 

s.86A (Cth) [20y]

 

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

 

 

 

s.86A (Cth) [20y]

 

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

Over $8million tax withheld

VG

 

 

 

 

PG

 

 

 

 

 

VG

 

 

 

 

 

 

 

VG

Nil

 

 

 

 

 

 

 

 

 

 

Nil

 

 

 

 

 

 

 

Nil

5y

 

6y 6m

 

8m

 

Total:

6y 6m

NPP 4y 6m

 

 

5y

 

6y 6m

 

Total:

8y 6m

NPP 5y 6m

 

5y

 

6y 6m

 

Total:

8y 6m

NPP 5y 6m

Crown AD

AD

 

 

 

 

 

 

 

 

 

AD

Crown AD

 

 

 

 

 

 

AD

Crown AD

Two offences represented one conspiracy – change of legislation - 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

Ly

(33 at first offence

40 at sentence)

[2007] NSWCCA 28

18 x s.29D (Cth) [10y]

 

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

 

18 x s.134.2(1) (Cth) [10y]

 

Att s.134.2 (Cth) [10y]

$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 (Cth) [10y]

 

Att s.29D (Cth) [10y]

 

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

(2008) 192 A Crim R 139

9 x s.29D (Cth) [10y]

 

3 x Att s134.2 (Cth) [10y]

$442,000VGNil

8y

NPP 5y

ADMade false claims to Tax Office for GST refunds.

O'Meara

(65)

[2009] NSWCCA 90

s.134.2(1) (Cth) [10y]

 

4 x Att s.134.2(1) (Cth) [10y]

Over $500k - almost  received payment of $15mVGPrior to 2000 fraud, firearms drugs

8y

NPP 5y 4m

ADFrom July 2001 to September 2002 made false claims for refunds of GST in Business Activity Statements submitted to Tax Office in names of companies controlled by offender - statements contained false information concerning alleged purchases claimed to have been made that incurred GST

Hay

62

[2009] NSWCCA 228

5 x Knowingly concerned in s.29D (Cth) [10y] 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

Thorn

(19 at time offences commenced)

 

(2009) 198 A Crim R 135

NSWCCA

s.400.4(1) (Cth) Criminal Code [20y]

 

11 x s.134.2(1)

 

Att s.134.2(1)

$114,586
PG
(25%)
Committed and dealt with for other dishonesty offences during period of offending

3y 4m

 

 

 

2y 6m

 

2y 6m

 

Total:

5y 4m

NPP 3y

AA

2y 8m

 

 

6-18m

 

6m

 

Total:

4y 2m

NPP 2y 4m

Made false claims for tax refunds totalling $114,586.92 – money laundering offence related to use of $103,512.50 of refunds claimed – unusual use of s.400.4 offence – very low form of offending

Gambling and drug use – lengthy delay

Reparation order - $114,586.92

Hili

 

 

 

Jones

 

 

[2010] NSWCCA 108

 

(2010) 242 CLR 520

HCA

s134.2(1) (Cth) [10y]

 

 

s.134.2(1) (Cth) [10y]

 

s.29D (Cth) [10y]

 

Money Laundering

Tax shortfall $398k

PG

(50% plea and assist)

nil

18m

NPP 7m

 

 

18m

NPP 7m

Crown AA

3y

NPP 18m

 

3y

NPP 18m

 

 

 

 

High Court AD

From 2001 – 2003 sole directors of company submitted false invoices to avoid GST and income tax – financial loss to ATO $376k

Strong subjective features

Schembri

[2010] NSWCCA 149

9 x s.134.2(1) (Cth) [10y]

 

6 x attempt s.134.2(1) (Cth) [10y]

 

s.400.4(1) (Cth) [20y]

 VG 

Total:

7y

NPP 4y

AA

Total:

7y

NPP 3y 5m

Female lodged false Business Activity Statements with ATO making false GST claims – proceeds offence related to use of funds

On appeal commented on inappropriateness of proceeds offence – appeal allowed to make sentence of 2y concurrent with remaining sentences

Kertebani

(30)

[2010] NSWCCA 221

s.134.2(1) (Cth) [10y]

 

Sched:

Deal with proceeds crime

$307,555

PG

(15%)

nil

2y

NPP 1y 2m

 

Reparation $307,555

Crown and sentence AD

Lodged two false Business Activity Statements to ATO – claimed proposed $5.7million expenditure for two companies – co-offender worked at ATO and used position to verify false claims – ATO paid $494,669 into offender's account – co-offender paid $130k

Sentence towards bottom range.

Dwayhi

(25)

 

 

 

 

Bechara

(42)

 

[2011] NSWCCA 67

4 x s 134.2(1) (Cth) [10y]

 

Sched:

4 offences

 

s.134.2(1) (Cth) [10y]

 

Money laundering

$857,357 - received $135,000

PG

(25%)

 

 

 

VG

 

5y

NPP 3y Reparation order $135,000

 

4y 9m

NPP 3y Reparation order $101,632

AD

 

 

 

 

 

AA

3y conditional release after 2 yrs on recog

D - ATO employee - verified four false tax refund claims in Business Activity Statements submitted to ATO - – received $135,000 from co-offenders - concealed primary offences by making false entries in electronic reports, creating paper trails and lodging forged documents - grave breach of trust of position as public officer of ATO

B and co-offender provided false ATO statements – co-offender took almost two thirds of proceeds.

McMahon

(49)

[2011] NSWCCA 147

15 x s.134.5

 

24 x Att s.134.2

 

5 x s.10(1)(a) Passports Act [2y]

 

7 x Bankruptcy offence [3y]

 

2 x s.29(4)(aa) FTA [5y]

 

28 x s.24(1) FTA [2y]

 

35 x Electoral roll offences

$676,620PGNil significant

5y

 

4y

 

 

12m

 

 

 

18m

 

 

12m

 

 

12m

 

 

6m

 

Total:

6y

NPP 4y

AD

Undischarged bankrupt embarked on course of accumulating false identification documents over ten years – obtained passports, bank accounts and registered false names with electoral commission – rented premises, leased boxes and travelled overseas

Used documents to gain control of companies and lodge false tax statements over 10 months

Sophisticated and well planned offences

$100,000 repaid

Boughen

 

 

 

 

Cameron

 

[2012] NSWCCA 17

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

 

s 135.4(3) (Cth) [10y]

 

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

 

s 135.4(3) (Cth) [10y]

Approx

$500k

PG

(40% on appeal)

Nil

2y ICO

 

 

 

 

2y ICO

Crown AA:

3y

NPP 18m

 

 

3y

NPP 18m

Offenders successful owners of TV production company – wrote and produced TV shows – in 1990 accountant suggested tax evasion scheme – offenders did not know of illegality of scheme at first but both realised it was illegal in 1997 – continued with 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

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

 

s.135.4(5) (Cth) [10y]

 

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

 

s.135.4(5) (Cth) [10y]

$5m loss to Cth

VG

 

 

 

 

 

VG

Nil

 

 

 

 

 

Nil

9y

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

Liles

(65 at sentence)

[2012] NSWSC 1249

Schmidt J

 

 

[2014] NSWCCA 289

 

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

 

2 x s.135.4(3) (Cth) [10y]

 

Sched:

2 x conspiracy to defraud

Over $2m

PG

(37% plea and assist)

Nil

8y 3m

NPP 4y 11m

AA

5y 9m

Recognizance release order 3y 6m

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

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

Milne

(late 50s)

[2012] NSWSC 1538

Fullerton J

s.135.1(1) (Cth) [5y]Tax liability $415,474PGSentenced for fraud / money laundering shortly prior

2y

(partially accum to existing sentence)

 

Lodged three income tax returns at same time – failed to declare consultancy fees of over $900.000

Delay – major depressive disorder – motivated by personal greed

Edwards

[2013] NSWCCA 54

4 x s.134.2 (Cth) [10y]

 

Sched:

4 offences

$380kPG 

4y 3m

NPP 2y 2m

ADJuly 2004 - January 2006 – director and shareholder of companies lodged 27 Business Activity Statements with ATO - lodged on behalf of three companies of which offender was sole director and shareholder and on behalf of himself personally - falsely claimed GST refunds of $540,898 - received $380,724

J Sakovits

(62)

 

 

 

 

R Sakovits

(64)

 

[2013] NSWSC 464

Hall J

 

[2014] NSWCCA 109

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

 

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

 

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

 

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

$1,177,893VGNil

5y

NPP 2y 6m

 

 

 

 

5y

NPP 2y 6m

AD

Husband and wife directors of company – tax avoidance scheme over 5y 5m – 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

Hawkins

[2013] NSWCCA 208

s.29D (Cth) [10y]

 

7 x s.134.2(1) (Cth) [10y]

$600,000VGNil

3y 4m

NPP 1y 8m

Crown AA

6y

NPP 3y 6m

Computer consultant agreed to join tax scheme proposed by accounting firm – scheme continued over three years and involved claims for false expenses and failure to disclose all income – started innocently but came to understand illegality – immediately co-operated with police

Giourtalis

[2013] NSWCCA 216

49 x 29D (Cth) [10y]

 

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 – clients generally unsophisticated members of Greek community who came to offender for assistance for financial affairs - some clients did not authorise offender to prepare tax returns – others authorised returns but details false

Mereb

 

Younan

 

[2014] NSWCCA 149

s.135.4(3) (Cth) [10y]$1mVG 

4y

NPP 2y

Crown AD

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

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

Dickson (No.18)

(50)

[2015] NSWSC 268

Beech–Jones J

Proceeds of crime offence

 

s 135.4(5) (Cth) [10y]

$135 millionVGnil

11y

NPP 7y

 

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

Prior good character – well-educated, employed

Bennett

(51)

[2015] NSWCCA 56

s.29D (Cth) [10y]

 

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

 VG 

4y 9m

NPP 2y 4m

AD

Participated in a scheme which enabled 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

Chen

[2015] NSWCCA 122

23 x s.134.2(1) (Cth) [10y]

 

4 x Att s.134.2(1) (Cth) [10y]

$1,396,285VG 

10y

NPP 6y

AD2004-2007 - 27 fraudulent Business Activity Statements lodged with ATO for two companies controlled by offender - each BAS falsely claimed GST refund - significant planning – greed

Pratten

[2016] NSWSC 539

Rothman J

 

[2017] NSWCCA 42

7 x s.134.2(1) (Cth) [10y]$2mVGNil

5y

NPP 2y

Crown AA

6y 4m

NPP 3y 9m

2003-2009 –director of insurance company – moved company to Vanuatu – deliberate scheme of understating income by $5 million dollars to avoid tax liability – above mid-range

On appeal also sentenced for breaching proceeds of crime restraining order

Carer for two daughters – tax penalties constitute extra-curial punishment - delay

Chang

[2016] NSWCCA 296

s.135.4 (Cth) [10y]2,994,990VG 

5y

NPP 3y

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

Conklin

[2017] NSWCCA 275

s.134.2(1) (Cth) [10y]

 

s.29D (Cth) [10y]

$701,057

PG

(25%)

 

5y

NPP 2y 2m

AD1999, 2000-2001 - fraudulent tax avoidance – offender's role was to introduce new "investors" - received commission through complex overseas structure comprised of several companies, a trust, and two debit cards taken out in false names – failed to declare commission income for taxation purposes, despite receiving income over three financial years.

Issakidis

(74)

[2018] NSWSC 378

 

 

 

 

 

 

 

 

Co-offender:

DICKSON

s.400.4(1) (Cth) [25y]

 

s 135.4(5) (Cth) [10y]

$135 millionVGNil relevant

8y 3m

 

 

7y

 

 

Aggregate:

10y 3m

NPP 7y 6m

 

Tax fraud in worst category of offence -  conspiracy to make false depreciation claims in company tax returns and conspiracy to launder proceeds of crime through offshore accounts - loss to Commonwealth exceeded $100M - intended loss to Commonwealth approximately $135M – offences involved intricate planning and preparation over a number of years - worst category offences – motivated by greed – no contrition - role marginally less significant than co-accused - less involved in production of documents than in dealing with people to maintain semblance of legitimacy - share of proceeds smaller than co-offender but still in excess of $15M.

Good prospects of rehabilitation –significant delay – hardship to offender and his wife – mental and physical health problems –  advanced age

Aguis

(68)

 

 

 

 

 

 

 

 

 

Castagna

(71)

 

[2018] NSWSC 1248

Adamson J

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

 

s 135.4(3) (Cth) [10y]

 

Consp s.400.3 (Cth) [25y]

 

 

 

 

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

 

s 135.4(3) (Cth) [10y]

 

Consp s.400.3 (Cth) [25y]

$2.6m

VG

 

 

 

 

 

 

 

 

 

 

VG

similar offences committed similar period

 

 

 

 

 

 

nil

2y 3m

 

 

4y 3m

 

 

4y 3m

 

Total

7y 6m

 

2y

 

 

3y 6m

 

 

4y

 

Total:

7y

NPP 4y

 

Conspiracy committed over 11 years 1998-2009 – agreement to conceal income of C from Tax Commissioner using foreign companies and bank accounts – deliberate, calculated dishonesty for financial gain – proceeds offence committed over four years – involved transfer of tax funds under guise of loans – lengthy delay

A – accountant – sentenced for similar tax offences committed in overlapping period (new non-parole period imposed for total sentence) – some medical conditions

C – respected financial specialist

 Last updated: 13.8.2018

 

Table of Offences

OffenceSectionActMaximum Penalty
Larcenys.117Crimes Act 1900 (NSW)5 years
Steal, embezzle or for fraudulent purpose destroys etc whole or part of valuable securitys.134Crimes Act 1900 (NSW)5 years
Larceny by clerk or servants.156Crimes Act 1900 (NSW)10 years
Embezzlement by clerk or servants.157Crimes Act 1900 (NSW)10 years
Falsification of accounts by clerk or servants.158Crimes Act 1900 (NSW)5 years
Agent misappropriates money entrusted to him or hers.165Crimes Act 190010 years
Trustee fraudulently disposes of propertys.172Crimes Act 190010 years
Director of company or member of body corporate fraudulently appropriate property of company or body corporates.173Crimes Act 1900 (NSW)10 years
Director falsifies books with intent to defrauds.175Crimes Act 1900 (NSW)10 years
Cheat or defraud as director or member of body corporate or public companys.176ACrimes Act 1900 (NSW)10 years
Fraudulent misappropriation of money collected or receiveds.178ACrimes Act 1900 (NSW)7 years
Pass valueless cheque with intent to defrauds.178BCrimes Act 1900 (NSW)1 year
Obtain valuable thing by deceptions.178BACrimes Act 1900 (NSW)5 years
Obtain valuable thing by false or misleading statements.178BBCrimes Act 1900 (NSW)5 years
Obtaining credit by frauds.178CCrimes Act 1900 (NSW)1 year
Obtain property by frauds.179Crimes Act 1900 (NSW)5 years
Dishonestly by deception obtain property or financial advantage or cause financial disadvantages.192ECrimes Act 1900 (NSW)10 years
Corruptly receive or solicit commission or rewards.249BCrimes Act 1900 (NSW)7 years
Forging wills.271Crimes Act 1900 (NSW)14 years
Make false instrument / use false instruments.300 (1) & (2)Crimes Act 1900 (NSW)10 years
    
Obtains valuable thing from Commonwealth by false pretencess.29ACrimes Act 1914 (Cth)5 years
Imposition on Commonwealths.29BCrimes Act 1914 (Cth)2 years
Defraud Commonwealths.29DCrimes Act 1914 (Cth)10 years
Conspiracy to Defraud Commonwealths.29D / s.86(2)Crimes Act 1914 (Cth)20 years
Steal, fraudulently misappropriate or fraudulently covert to own use Commonwealth propertys.71(1)Crimes Act 1914 (Cth)7 years
Conspiracy to defrauds.86ACrimes Act 1914 (Cth)20 years
    
Officer of corporation providing false informations.564(1)Companies (NSW) Code2 years
    
Open account / operate account in false names.24(1) / 24(2)Financial Transactions Reports Act 1988 (Cth)2 years
Conduct transactions to avoid reporting requirementss.31Financial Transactions Reports Act 1988 (Cth)5 years
    
Make false / misleading statement in support of claim for Commonwealth benefits.62(1)National Health Act 1953 (Cth)5 years
    
Fraudulently omitting to account for deposits.88(a)(i)Property, Stock and Business Agents Act 1941 (NSW) (since repealed)10 years
Fraudulently convert property to own uses.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 companys.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 companys.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 corporations.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 corporations.184(2)(b)Corporations Act 2001 (Cth)5 years
Being privy to fraudulent altering of books of companys.590(1)(c)(iii)Corporations Act 2001 (Cth)2 years
Authorise issue of prospectus with material omissions.996(1)Corporations Act 2001 (Cth)5 years
Disseminating information knowing it was false in a material particular, and which was likely to induce purchase of sharess.999Corporations Act 2001 (Cth)5 years
Dishonest conduct in course of carrying on a financial services businesss.1041G(1)Corporations Act 2001 (Cth)5 years - increased to 10 years
Make materially misleading statement likely to induce person to acquire financial productss.1041E(1)Corporations Act 2001 (Cth)5 years - increased to 10 years
Make or authorise misleading statement in document required for purposes of Corporations Laws.1308(2)Corporations Act 2001 (Cth)2 years
    
Officer knowingly or recklessly failed to act honestly in exercise of power and discharge of dutiess.232(2)Corporations Law (Cth)5 years
An officer or employee of a corporation must not, in relevant circumstances, make improper use of his or her position as such an officer or employee, to gain, directly or indirectly, an advantage for himself or herself or for any other person or to cause detriment to the corporation.s.232(6)Corporations Law (Cth) 
    
Theft from Commonwealth entitys.131.1Criminal Code (Cth)10 years
Obtain financial advantage by deceptions.134.2Criminal Code (Cth)10 years
Dishonestly intend to gain or cause loss to Commonwealth entitys.135.1Criminal Code (Cth)5 years
Conspiracy to defraud Commonwealth entitys.135.4Criminal Code (Cth)10 years

 

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