Serious revenue fraud involving deliberate, premeditated schemes to extract fraudulent tax refunds requires full-time custodial sentences; periodic detention and home detention are inadequate to reflect general deterrence. Vague evidence of impact on family members, including a disabled sibling, does not constitute a special circumstance justifying departure from the sentencing norm of full-time custody under s 16A(2)(p) of the Crimes Act 1914 (Cth).
The full text is available to signed-in members, including the 10 later cases that cite this judgment.
1 of the 10 citing cases carry a classified treatment. How each court treated it is available to signed-in members.