An employee who transfers employer funds to personal accounts without authority practises a deception for the purposes of s 192E(1)(b) of the Crimes Act 1900 (NSW) by falsely representing by conduct that she is authorised to make the transfers, and this deception is not limited to any subsequent false accounting entries. A person who pleads guilty to a rolled-up charge without seeking particulars of the deception or mode of causation cannot retrospectively specify those elements on appeal and argue that what she specifies is unsupported by the agreed facts.
The full text is available to signed-in members, including the 10 later cases that cite this judgment.
4 of the 10 citing cases carry a classified treatment. How each court treated it is available to signed-in members.