Intensive Correction Orders under s 7 of the Crimes (Sentencing Procedure) Act 1999 (NSW) are inappropriate for tax evasion offences where rehabilitation is not a relevant consideration and the degree of leniency inherent in such orders is unwarranted. The appropriate starting point for sentencing in cases of sustained tax evasion over seven years involving amounts comparable to those in Hili and Jones is 6 years' imprisonment before reductions. Courts must ensure parity between sentencing for tax evasion and social security fraud.
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