A sentencing judge may legitimately characterise GST fraud as involving a 'breach of trust' by reference to the self-assessment taxation system. An effective sentence of 8 years (5 years non-parole) is within the permissible range for systematic GST fraud involving approximately $2.8 million in false claims across twelve counts. In fraud cases where the defence is honest but mistaken belief, a specific 'claim of right' direction is not required where the directions adequately focus the jury on whether the accused knowingly made false claims and acted dishonestly.
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