Penalties imposed under taxation or revenue legislation are a relevant factor that courts may have regard to in imposing criminal sanctions for revenue fraud offences. It is not essential in sentencing for Commonwealth offences to separately identify and quantify the discount for the utilitarian value of a guilty plea, though transparency is desirable.
The full text is available to signed-in members, including the 9 later cases that cite this judgment.
2 of the 9 citing cases carry a classified treatment. How each court treated it is available to signed-in members.