R v Perry (a pseudonym)

[2016] ACTSC 190

SUPREME COURT OF THE AUSTRALIAN CAPITAL TERRITORY

Case Title:

R v Perry (a pseudonym)

Citation:

[2016] ACTSC 190

Hearing Date:

6 July 2016

DecisionDate:

6 July 2016

Before:

Burns J

Decision:

See [12]-[16]

Catchwords:

CRIMINAL LAW – JURISDICTION, PRACTICE AND PROCEDURE – Judgment and Punishment – Sentence – particular offences – dishonesty offences – lodging a false income tax return – offences committed in custody – plea of guilty – significant criminal history – terms of imprisonment imposed.

Legislation Cited:

Criminal Code Act 1995 (Cth) s 135.1(3)

Parties:

The Queen (Crown)

Tom Perry (a pseudonym) (Offender)

Representation:

Counsel

Ms E Wren (Crown)

Ms H Hayunga (Offender)

Solicitors

Commonwealth Director of Public Prosecutions (Crown)

ACT Legal Aid (Offender)

File Number:

SCC 209 of 2015

BURNS J:

1. Tom Perry (a pseudonym), you have pleaded guilty to two offences contrary to s 135.1(3) of the Criminal Code Act 1995 (Cth). Each alleges an offence, effectively, of lodging a false income tax return.

1. The first offence occurred on or about 12 May 2011 and the second offence occurred on or about 2 June 2011. The second offence is objectively somewhat more serious than the first offence because, as the Crown has submitted, you used the name of a different person and as a consequence a debt was raised in the accounts of the Australian Taxation Office against that second person. I note that with respect to the first offence you lodged the income tax return in your own name.

1. The maximum penalty for each of these offences is five years imprisonment, a fine of $33,000 or both. An Agreed Statement of Facts has been tendered and I do not propose to recite those facts at the present time. The brief summary that I have given is sufficient for present purposes. I do, however, note that as a consequence of these offences a sum of $6,191.04 was obtained by you. That sum has not been repaid.

Consideration

1. I take into account the fact that you are 25 years of age. You entered pleas of guilty to these charges but not at the earliest opportunity. You are entitled, in my opinion, to a degree of leniency based upon your pleas of guilty because they demonstrate some remorse with respect to these offences and also demonstrate a willingness to facilitate the course of justice. I also accept that your pleas demonstrate a willingness to accept responsibility for your actions.

1. You have a long criminal history which disentitles you to any significant leniency in the current proceedings. However, I may say that you are still relatively young, at 25 years of age, and as such rehabilitation cannot be utterly abandoned.

1. It is an aggravating circumstance that these offences occurred whilst you were in custody at the Alexander Maconochie Centre serving sentences with respect to other offences of dishonesty. There was also a level of premeditation and planning involved in these offences. These offences involved effectively the misappropriation of public funds from a scheme which allows for self‑assessment…