Offences under s 233BABAD(1) of the Customs Act 1901 (Cth) involving duty evasion approaching $1 million require full-time custodial sentences, even for aiders and abettors with limited involvement. Wholly suspended sentences for offences of this scale are manifestly inadequate. General deterrence is a critical factor in sentencing for revenue fraud offences, and a suspended sentence provides little if anything by way of general deterrence. The question whether s 16A(2)(p) of the Crimes Act 1914 (Cth) requires exceptional circumstances before family hardship is given weight remains open, with Beech-Jones J maintaining it should be applied according to its terms.
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