For Commonwealth tax fraud offences under s 29D Crimes Act 1914 (Cth) and s 134.2 Criminal Code (Cth) involving approximately $600,000 in evaded tax over 4-5 years with no plea discount, a total effective sentence of 6 years (NPP 3 years 6 months) is appropriate, consistent with the undiscounted equivalent in Hili v The Queen. Participants in the same broad tax evasion scheme are not co-offenders for parity purposes where their specific criminal activities differ significantly. Hardship to third parties cannot materially affect sentence absent a finding of exceptional circumstances.
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