A total effective sentence of 4 years' imprisonment with a 2-year non-parole period was upheld for an accountant who defrauded the ATO of approximately $247,000 over 14 months through 26 offences involving systematic diversion of client tax refunds, notwithstanding early guilty pleas, near-full restitution, cooperation, and rehabilitation. General deterrence is the predominant sentencing consideration in cases involving substantial fraud on the ATO, and the weight that can be given to an offender's antecedents must accordingly be reduced.
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