The 'exceptional hardship' requirement for taking into account the effect of a sentence on an offender's family under s 16A(2)(p) of the Crimes Act 1914 (Cth) remains the law in NSW (per Hoeben CJ at CL and Latham J), but Beech-Jones J has held that the gloss is 'plainly wrong' and that the provision should be applied according to its terms. Professional accountants and tax agents who facilitate tax fraud schemes over extended periods should expect custodial sentences notwithstanding the corrupting influence of an employer, absence of direct financial gain, and good character. A suspended sentence for serious, sustained tax fraud involving breach of professional trust is manifestly inadequate.
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