Where am I now? Lawlink > Public Defenders Office > Sentencing Tables > Fraud by Employees and Others in Positions of Trust  Print page   Fraud by Employees and Others in Positions of Trust This table is intended to be used as a guide only. Individual cases should be read if they are to be relied upon. 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 into 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 _________________ Offences / 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 Previous Page | Back to Lawlink Home | Top of Page   Last updated 15 September 2009   Crown Copyright ©   Hosted by