Shares dealt with in a transaction can constitute property 'used to facilitate' the commission of an offence under s 400.3(1) of the Criminal Code (Cth) where the dealing is part of a broader scheme to avoid tax, even where the facilitated offence (lodging a false tax return) occurs later. The establishment and misuse of an offshore structure to conceal beneficial ownership constitutes significant additional criminality in a money laundering charge beyond the criminality in a related dishonest obtaining charge, warranting partially cumulative sentences. Deficient jury directions on the elements of a money laundering offence will not result in a miscarriage of justice where the evidence of guilt is overwhelming.
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