This table is intended to be used as a guide only. Individual cases should be read if they are to be relied upon.

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.