Section 16A(2)(fa)(ii) of the Crimes Act 1914 (Cth) applies only to failures to comply with obligations about pre-trial disclosure or ongoing disclosure in proceedings relating to the offence; it does not apply to a licensed customs broker's failure to comply with professional obligations under Commonwealth law. A sentencing judge's breach of trust finding regarding a licensed professional's role in offending should be addressed through the assessment of objective seriousness, not through s 16A(2)(fa)(ii).
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