A sentence of 12 months imprisonment with release after four months on recognisance is within the permissible range for a s 31(1) Financial Transaction Reports Act offence involving 437 structured transactions totalling close to $3 million, where the offender is of prior good character, cooperated in narrowing issues at trial, and there was no identified detrimental consequence to the Commonwealth beyond the structuring itself. General deterrence is a very important consideration for this offence, and offenders can ordinarily expect to serve a period of actual imprisonment.
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