A sentence of 9 years' imprisonment with a 4½-year non-parole period is within the appropriate range for 184 counts of tax fraud committed over eight years involving over $1.5 million by a registered tax agent who abused a position of trust, notwithstanding early cooperation, guilty pleas, and personal mitigating circumstances. General deterrence is of very important weight in sentencing for tax fraud offences that are difficult to detect.
The full text is available to signed-in members, including the 5 later cases that cite this judgment.