› interaction between Commonwealth and Territory sentences
› s 19 of the Crimes Act 1914 (Cth)
› no break between sentences
› sentence commences immediately after end of non parole period
Quick Take
1Under s 19(1)(b) of the Crimes Act 1914 (Cth), where a non-parole period applies to a State or Territory sentence, the first federal sentence must commence immediately after the end of that non-parole period, even if the offender has not been granted parole, resulting in a degree of concurrency between the federal and Territory sentences.
2Where multiple tax fraud offences form a course of conduct in the sense of a continuous predatory operation on the revenue system rather than a single criminal enterprise, each successive offence is necessarily more serious as the offender becomes a repeat offender to an ever-increasing extent, and a high degree of concurrency is not warranted.
3Fraud on the taxation system is a serious offence constituting a breach of the trust inherent in the self-assessment system, and both general and specific deterrence are particularly important given the difficulty of detection and the potential for significant loss to the community.
Case Details
Citation[2016] ACTSC 217
CourtACTSC
JurisdictionAustralian Capital Territory
Decision Date13 July 2016
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