| 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. |
