An accessory after the fact to fraud under s 176A of the Crimes Act 1900 (NSW) cannot be sentenced on the basis of financial loss that was not caused by the specific transactions in which the accessory was involved. Where the victim suffered no loss from the relevant transactions, the aggravating factor of substantial loss under s 21A(2)(g) is not established. Following Bikhit, 'defraud' under s 176A necessarily imports a loss to the victim, and where no loss is established in respect of the relevant transactions, the essential element of defrauding is not made out.
The full text is available to signed-in members, including the 4 later cases that cite this judgment.