Where a calculated and systematic tax fraud involves a substantial sum of money, the offender should usually be required to serve a term of imprisonment, particularly where the fraud is not an isolated act but is persisted in for some time. A wholly suspended sentence will generally be inadequate absent substantial mitigating circumstances such as genuine remorse evidenced by voluntary disclosure and cooperation. Since the 1989 amendment to s 4B(2) of the Crimes Act 1914 (Cth), a fine may be imposed in addition to imprisonment under s 29B notwithstanding that the section specifies only imprisonment as the maximum penalty.
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