Full-time imprisonment is the only appropriate sentence for tax fraud by a professional accountant in a position of trust, even where there is a first offence, full reparation, and good character. However, a custodial period of 18 months for fraud of approximately $97,000 was excessive; 12 months was appropriate in the circumstances. General deterrence remains the predominant sentencing consideration for revenue fraud offences.
The full text is available to signed-in members, including the 6 later cases that cite this judgment.
1 of the 6 citing cases carry a classified treatment. How each court treated it is available to signed-in members.