R v Dev Menon
[2023] NSWSC 768
Para 44
…ted to be non-exculpatory duress, submitting that I should make the same finding in relation to him as I did in relation to Mr Menon in R v Dev Menon [2023] NSWSC 768 at [50] and in relation to Mr Anquetil in R v Anquetil [2020] NSWSC 995 at [100]. The Crown accepted that I should make that same finding here. As I…
R v Patrick Willmott
[2023] NSWSC 474
Para 175
…In R v Patrick Willmott [2023] NSWSC 474, I imposed on Mr Willmott a term of imprisonment of 5 years for the tax fraud conspiracy, and a term of imprisonment of 7 years for the money laundering conspiracy. These sentences were partly cumulative to create an effective 9 year head sentence, with a single 6 year non-p…
R v Lauren Cranston
[2023] NSWSC 454
Para 174
…In R v Lauren Cranston [2023] NSWSC 454, I concluded that Ms Cranston’s role in the conspiracies, whilst different in some respects to Ms Hammond’s was, in all material respects, virtually the same. I imposed an effective head sentence on Ms Cranston of 8 years with a single non-parole period of 5 years.…
AE v R
[2023] NSWCCA 74
Para 167
…on an offender’s family cannot displace the requirement that the sentence imposed is of a severity appropriate in all the circumstances. In AE v R [2023] NSWCCA 74, Wilson J (Button and N Adams JJ agreeing) held:…
DS v R; DM v R
[2022] NSWCCA 156
Para 147
…ng cause: Moiler v R [2021] NSWCCA 73 at [59] per Button J with whom Basten JA and Davies J agreed; DS v R; DM v R (2022) 109 NSWLR 82; [2022] NSWCCA 156 at [95] (per Beech-Jones CJ at CL, N Adams and Cavanagh JJ).…
Totaan v The the Queen
[2022] NSWCCA 75
Para 166
…the effect of the sentence on their family or dependents, may attract somewhat less weight than they otherwise would: Totaan v R (2022) 108 NSWLR 17; [2022] NSWCCA 75 at [109].…
R v Hausman; Hausman v R; R v Rostankovski; Rostankovski v R
[2022] NSWCCA 24
Para 155
…on where they can commit the offence, it is of less significance. In the related case of R v Hausman; Hausman v R; R v Rostankovski; Rostankovski v R [2022] NSWCCA 24 at [74], Hamill J (Fullerton and Adamson JJ agreeing) held that good character may be of less significance where the offender’s character, lack of co…
R v Cranston (No 9)
[2021] NSWSC 1413
Para 47
…Whilst no doubt the threats of violence made by Mr Rostankovski were frightening to Mr Cranston, as I explained in R v Cranston (No 9) [2021] NSWSC 1413, he and the other conspirators quickly turned the blackmail demand to their own perceived advantage. Mr Menon, with Mr Cranston’s knowledge, drafted a deed which he…
Moiler v R
[2021] NSWCCA 73
Para 147
…ffence and its commission might be described as “a” causal connection, but it need not be the direct or precipitating cause: Moiler v R [2021] NSWCCA 73 at [59] per Button J with whom Basten JA and Davies J agreed; DS v R; DM v R (2022) 109 NSWLR 82; [2022] NSWCCA 156 at [95] (per Beech-Jones CJ at CL, N Adams and…
R v Anquetil
[2020] NSWSC 995
Para 44
…finding in relation to him as I did in relation to Mr Menon in R v Dev Menon [2023] NSWSC 768 at [50] and in relation to Mr Anquetil in R v Anquetil [2020] NSWSC 995 at [100]. The Crown accepted that I should make that same finding here. As I will explain, I take non-exculpatory duress into account in that same li…
R v Hammond
[2020] NSWSC 888
Para 173
…In R v Hammond [2020] NSWSC 888, I sentenced Ms Hammond for her role in the tax fraud scheme and the money laundering scheme. Ms Hammond pleaded guilty. Ms Hammond had and knew she had a central role in the scheme, even though she operated on instructions from the principal conspirators. The indicative sentences im…
Strbak v The Queen
[2020] HCA 10
Para 4
…ities: Olbrich at [27]-[28]; Leach v The Queen (2007) 230 CLR 1; [2007] HCA 3 at [41]; Filippou at [64], [66]; Strbak v The Queen (2020) 267 CLR 494; [2020] HCA 10 at [32];…
Kao v R
[2020] NSWCCA 38
Para 44
…upon by the Crown, were not disputed by Mr Stratton SC. Drawing upon Tiknius v R [2011] NSWCCA 215; 221 A Crim R 365 at [45]-[46], [49]-[54]; Kao v R [2020] NSWCCA 38 at [39], [45]; and Giang v R [2017] NSWCCA 25 at [33] it was submitted that I should proceed on the basis that:…
Issakidis v The Queen
[2019] NSWCCA 302
Para 2
…of 7 years and 6 months was imposed. Mr Issakidis’ conviction-only appeal was dismissed by the Court of Criminal Appeal: Issakidis v The Queen [2019] NSWCCA 302.…
R v Kitson
[2019] NSWSC 1109
Para 172
…In R v Kitson [2019] NSWSC 1109, Mr Kitson was sentenced for a period of 9 years and a non-parole period of 6 years, before discounts. Mr Kitson was charged with only one offence, a tax fraud contravention of s 135.4(3) of the Criminal Code . Mr Kitson’s personal gain was approximately $1.3 million and he was near t…
R v Issakidis
[2018] NSWSC 378
Para 2
…R v Issakidis [2018] NSWSC 378. This case involved Mr Dickson’s co-conspirator. Mr Issakidis’ personal gain was approximately $15,738,020. Like Mr Dickson he faced two serious charges. A single non-parole period of 7 years and 6 months was imposed. Mr Issakidis’ conviction-only appeal was dismissed by the Court of…
Director of Public Prosecutions (Cth) v Pratten (No 2)
[2017] NSWCCA 42
Para 117
…ce. A “sentence” includes the head sentence and non-parole period. In Director of Public Prosecutions (Cth) v Pratten (No 2) (2017) 94 NSWLR 194; [2017] NSWCCA 42 at [61], Basten JA explained (Campbell and N Adams JJ agreeing) that “the fixing of a non-parole period is as much a part of a sentence as is the nominat…
Giang v R
[2017] NSWCCA 25
Para 44
…atton SC. Drawing upon Tiknius v R [2011] NSWCCA 215; 221 A Crim R 365 at [45]-[46], [49]-[54]; Kao v R [2020] NSWCCA 38 at [39], [45]; and Giang v R [2017] NSWCCA 25 at [33] it was submitted that I should proceed on the basis that:…
Dickson v R
[2016] NSWCCA 105
Para 1
…Dickson v R [2016] NSWCCA 105 . In that case the offender was found guilty following a trial of two serious offences. Count 1 related to a complex tax fraud with net losses to the Commonwealth in excess of $100 million. The other count related to money laundering of over $63 million. The offender’s personal gain was…
Filippou v The Queen
[2015] HCA 29
Para 2
…In that case, the sentencer must leave that matter to one side and proceed on the basis of what can be found: Filippou v The Queen (2015) 256 CLR 47; [2015] HCA 29 at [70];…
R v Jiao
[2015] NSWCCA 95
Para 145
…Money laundering, similarly, involves serious criminal activity: R v Jiao [2015] NSWCCA 95; (2015) 251 A Crim R 236 at [31]. Money laundering is vital to the success of conspiracies such as the present, because it moves the proceeds of crime to third parties, making the detection of the underlying crime more diffic…
Sabra v R
[2015] NSWCCA 38
Para 137
…in suspense” for Mr Cranston created by the period of years between charge in 2017 and sentence in 2023: R v Todd [1982] 2 NSWLR 517; Sabra v R [2015] NSWCCA 38. The time taken was principally the product of the numerous delays brought about by the COVID-19 pandemic, the length of the trial itself and issues with M…
R v Anthony James Dickson (No 18)
[2015] NSWSC 268
Para 1
…ckson was originally sentenced by Beech-Jones J to 11 years imprisonment with a non-parole period of 7 years (see R v Anthony James Dickson (No 18) [2015] NSWSC 268) but was later re-sentenced following a Crown sentence appeal by the Court of Criminal Appeal to a total effective term of 14 years imprisonment with a…
DPP (Cth) v Estrada
[2015] VSCA 22
Para 115
…v The Queen [2013] NSWCCA 292 at [69]-[70]; Elomar v The Queen (2014) 316 ALR 206; [2014] NSWCCA 303 at [684]; DPP (Cth) v Estrada (2015) 45 VR 286; [2015] VSCA 22 at [45].…
Elomar v R
[2014] NSWCCA 303
Para 115
…[50]; Arenilla-Cepeda v The Queen [2012] NSWCCA 267 at [75]; Alpha v The Queen [2013] NSWCCA 292 at [69]-[70]; Elomar v The Queen (2014) 316 ALR 206; [2014] NSWCCA 303 at [684]; DPP (Cth) v Estrada (2015) 45 VR 286; [2015] VSCA 22 at [45].…
Shi v R
[2014] NSWCCA 276
Para 145
…es such as the present, because it moves the proceeds of crime to third parties, making the detection of the underlying crime more difficult: Shi v R [2014] NSWCCA 276; (2014) 246 A Crim R 273 at [109]. It also prevents the recovery of funds even if the original fraud is detected: Shi at [109]; R v Lin [2014] NSWCCA…
R v Lin
[2014] NSWCCA 254
Para 145
…4] NSWCCA 276; (2014) 246 A Crim R 273 at [109]. It also prevents the recovery of funds even if the original fraud is detected: Shi at [109]; R v Lin [2014] NSWCCA 254 at [63]. As I have said, that has proved to be the case here. The need for general deterrence is therefore considerable.…
R v Ly
[2014] NSWCCA 78
Para 154
…ill be given to good character. Good character is of less significance as a mitigating factor in the face of systematic defrauding of revenue: R v Ly [2014] NSWCCA 78; (2014) 241 A Crim R 192.…
Alpha v R
[2013] NSWCCA 292
Para 115
…on numerous subsequent occasions: R v Nguyen [2010] NSWCCA 331 at [46]-[50]; Arenilla-Cepeda v The Queen [2012] NSWCCA 267 at [75]; Alpha v The Queen [2013] NSWCCA 292 at [69]-[70]; Elomar v The Queen (2014) 316 ALR 206; [2014] NSWCCA 303 at [684]; DPP (Cth) v Estrada (2015) 45 VR 286; [2015] VSCA 22 at [45].…
Giourtalis v R
[2013] NSWCCA 216
Para 137
…o which he did not contribute is taken into account in his favour here. In doing so, I also note the remarks of Bathurst CJ in Giourtalis v R [2013] NSWCCA 216 regarding the care that needs be taken in the extent to which delay is taken into account, particularly in a complex fraud case.…
Arenilla-Cepeda v The Queen
[2012] NSWCCA 267
Para 115
…Those remarks have been approved on numerous subsequent occasions: R v Nguyen [2010] NSWCCA 331 at [46]-[50]; Arenilla-Cepeda v The Queen [2012] NSWCCA 267 at [75]; Alpha v The Queen [2013] NSWCCA 292 at [69]-[70]; Elomar v The Queen (2014) 316 ALR 206; [2014] NSWCCA 303 at [684]; DPP (Cth) v Estrada (2015) 45 VR 28…
R v Agius; R v Zerafa
[2012] NSWSC 978
Para 129
…three years and was a persistent course of conduct which was neither spontaneous nor opportunistic. This case has some similarities with R v Agius [2012] NSWSC 978; (2012) 87 ATR 528 at 541 [62], where Simpson J found that the offenders in a conspiracy to defraud the Commonwealth, which included filing false incom…
R v Huston; ex parte; R v Fox; ex parte; R v Henke; ex parte
[2011] QCA 350
Para 143
…In R v Huston; R v Fox; R v Henke; ex parte Cth DPP [2011] QCA 350; (2011) 219 A Crim R 209, the Queensland Court of Appeal held at [58] that sentences must do more than pay lip service to the need for general deterrence, that the conspiracy to evade tax was a form of corruption that has an “insidious corroding e…
Tiknius v R
[2011] NSWCCA 215
Para 44
…o account in that same limited way. The following principles, relied upon by the Crown, were not disputed by Mr Stratton SC. Drawing upon Tiknius v R [2011] NSWCCA 215; 221 A Crim R 365 at [45]-[46], [49]-[54]; Kao v R [2020] NSWCCA 38 at [39], [45]; and Giang v R [2017] NSWCCA 25 at [33] it was submitted that I sho…
DPP (Cth) v Gregory
[2011] VSCA 145
Para 144
…al prospect that a substantial sentence will deter offenders with similar characteristics from committing similar crimes: R v Gregory (2011) 34 VR 1; [2011] VSCA 145 at [53]-[54].…
R v Nguyen
[2010] NSWCCA 331
Para 115
…Those remarks have been approved on numerous subsequent occasions: R v Nguyen [2010] NSWCCA 331 at [46]-[50]; Arenilla-Cepeda v The Queen [2012] NSWCCA 267 at [75]; Alpha v The Queen [2013] NSWCCA 292 at [69]-[70]; Elomar v The Queen (2014) 316 ALR 206; [2014] NSWCCA 303 at [684]; DPP (Cth) v Estrada (2015) 45 VR 28…
Hili v The Queen
[2010] HCA 45
Para 140
…d on the Commonwealth revenue is easy to commit, difficult to detect and comes at a great cost to the community: Hili v The Queen (2010) 242 CLR 520; [2010] HCA 45 at [63].…
DPP (Cth) v De La Rosa
[2010] NSWCCA 194
Para 125
…uire luxury houses, motor vehicles and goods. The offences were committed not out of need but out of greed: DPP (Cth) v De La Rosa (2010) 79 NSWLR 1; [2010] NSWCCA 194 at [261].…
Taiapa v The Queen
[2009] HCA 53
Para 45
…keep in mind, even at the sentencing stage, some of the policy considerations underlying the law of duress. In Taiapa v The Queen (2009) 240 CLR 95; [2009] HCA 53 at 106 [31], French CJ, Heydon, Crennan, Kiefel and Bell JJ accepted as a starting point when considering the reasonableness of a person's actions (c…
R v Riddell
[2009] NSWCCA 96
Para 46
…General deterrence has a very substantial role on sentence in cases where non-exculpatory duress is relied upon by the offender: R v Riddell [2009] NSWCCA 96; (2009) 194 A Crim R 524 at 536-539 [54]-[63]; R v Roach [2005] VSCA 162 at [15].…
R v Huang; R v Siu
[2007] NSWCCA 259
Para 3
…R v Huang; R v Siu [2007] NSWCCA 259; (2007) 174 A Crim R 370. In that case the offender pleaded guilty to one offence in contravention of s 400.3(1) of the Criminal Code . The loss to the Commonwealth was $3,088,311 and Mr Huang’s total financial benefit was $30,000. Mr Huang was imprisoned for 5.5 years with a non…
Tyler v R; R v Chalmers
[2007] NSWCCA 247
Para 114
…ach to sentencing for a conspiracy charge which was summarised by Simpson J (with whom Spigelman CJ and Harrison J agreed) in Tyler v R; R v Chalmers [2007] NSWCCA 247; (2007) 173 A Crim R 458 at [78]-[85]. It was held in Tyler at [83]-[84] that sentencing for specific acts alone would:…
R v Lee
[2007] NSWCCA 234
Para 125
…ess of an offence may be aggravated where it was committed for financial reward: R v Kaldor [2004] NSWCCA 425; 150 A Crim R 271 at 297 [104]; R v Lee [2007] NSWCCA 234 at [32]. I find that Mr Cranston was principally motivated by financial reward in participating in the conspiracies. He received a direct financial g…
Leach v The Queen
[2007] HCA 3
Para 4
…offender seeks to rely on a fact, the standard of proof is on the balance of probabilities: Olbrich at [27]-[28]; Leach v The Queen (2007) 230 CLR 1; [2007] HCA 3 at [41]; Filippou at [64], [66]; Strbak v The Queen (2020) 267 CLR 494; [2020] HCA 10 at [32];…
R v Roach
[2005] VSCA 162
Para 46
…es where non-exculpatory duress is relied upon by the offender: R v Riddell [2009] NSWCCA 96; (2009) 194 A Crim R 524 at 536-539 [54]-[63]; R v Roach [2005] VSCA 162 at [15].…
Markarian v The Queen
[2005] HCA 25
Para 113
…The maximum penalty serves as a yardstick: Markarian v The Queen (2005) 228 CLR 357; [2005] HCA 25 at [30]-[31]. It is important to have regard to the maximum penalty to determine the degree to which the offender’s conduct offends against the legislative object of ensuring compliance with taxation laws. In addre…
R v Doff
[2005] NSWCCA 119
Para 135
…ice by making sensible admissions and conducting the defence of his or her case efficiently is able to be taken into account as cooperation: R v Doff [2005] NSWCCA 119.…
R v Kaldor
[2004] NSWCCA 425
Para 125
…The objective seriousness of an offence may be aggravated where it was committed for financial reward: R v Kaldor [2004] NSWCCA 425; 150 A Crim R 271 at 297 [104]; R v Lee [2007] NSWCCA 234 at [32]. I find that Mr Cranston was principally motivated by financial reward in participating in the conspiracies. He receive…
R v Rivkin
[2004] NSWCCA 7
Para 155
…l Rashid (NSWCCA, unreported, 7 April 1995) white collar crime is rarely committed by people with a criminal history. R v Rivkin (2004) 59 NSWLR 284; [2004] NSWCCA 7at [410] is authority for the proposition that where, as here, good character places the offender in a position where they can commit the offence, it…
R v Rivkin
[2003] NSWSC 447
Para 155
…CJ explained in R v El Rashid (NSWCCA, unreported, 7 April 1995) white collar crime is rarely committed by people with a criminal history. R v Rivkin (2004) 59 NSWLR 284; [2004] NSWCCA 7at [410] is authority for the proposition that where, as here, good character places the offender in a position where they can commit…