Payments made pursuant to a pecuniary penalty order under the Proceeds of Crime Act 2002 (Cth) are irrelevant sentencing considerations under s 320(d), and s 16A(2)(f) of the Crimes Act 1914 (Cth) must be read down accordingly. The only mitigatory consideration connected with a pecuniary penalty order is cooperation in resolving the proceedings under s 320(a), which should be construed widely. For taxation fraud involving amounts exceeding $300,000 over multiple years with use of forged documents, a total effective sentence of 2 years' imprisonment is manifestly inadequate.
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