Full-time custodial sentences are appropriate for structuring offences under s 31 of the Financial Transaction Reports Act 1988 (Cth) where the offending involves multiple transactions totalling hundreds of thousands of dollars, even where the offender has favourable subjective circumstances including no prior convictions and good character. A chartered accountant and registered tax agent has a particular professional responsibility to uphold the financial reporting laws, and this is a relevant sentencing consideration that does not impermissibly convert a mitigating factor into an aggravating one.
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