When sentencing for combined state and federal offences, the approach of inflating the head sentence for the most serious state offence to reflect the totality of criminality must not circumvent the Crimes Act 1914 (Cth) s 19(3) limitations on accumulating federal sentences upon state sentences. The inflated sentence must not result in a longer period of imprisonment or non-parole period than would result from properly structured cumulative sentences. Absence of personal gain motive in large-scale corporate fraud is a very significant mitigating factor that places the offence in a different category.
The full text is available to signed-in members, including the 4 later cases that cite this judgment.
3 of the 4 citing cases carry a classified treatment. How each court treated it is available to signed-in members.