Family hardship under s 16A(2)(p) of the Crimes Act 1914 (Cth) must satisfy the exceptional circumstances test before it can be given substantial weight in mitigation; the circumstances of elderly or unwell family members, disabled dependants, and general family disruption from imprisonment are not, without more, exceptional. For serious tax fraud involving amounts in the millions, sentences of five to six years' imprisonment with non-parole periods of at least half the head sentence are appropriate, and personal circumstances of mitigation carry little weight against the imperative of general deterrence. The amount of revenue put at risk, rather than the amount actually lost, is the primary measure of seriousness, though actual loss carries greater weight than potential loss.
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