The case confirms that for fraud offences under s 409(1) of the Criminal Code (WA), 'intent to defraud' requires proof of actual subjective dishonesty, and a trial judge need not expressly distinguish between subjective belief and objective reasonableness where the issue of reasonableness did not arise at trial. Advanced age (71) and significant but treatable health problems do not render a sentence of 3 years' imprisonment for fraud on the revenue exceeding $3 million 'crushing' within the totality principle.
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