R v Ida Ronen, Nitzan Ronen, Izhar Ronen [2006] NSWCCA 123

Reported Decision : 161 A Crim R 300 62 ATR 321

New South Wales Court of Criminal Appeal

CITATION: R v Ida Ronen, Nitzan Ronen, Izhar Ronen [2006] NSWCCA 123

HEARING DATE(S): 28/03/2006

JUDGMENT DATE: 19 April 2006

JUDGMENT OF: Spigelman CJ at 1; Kirby J at 2; Howie J at 3

DECISION: Leave to appeal granted but the appeal is dismissed. The Crown appeal is dismissed.

CATCHWORDS: Criminal Law - Sentencing - Applicants convicted after trial of two offences of defrauding the tax revenue of the Commonwealth under provisions of the Crimes Act (Cth) - provisions repealed and new offences created under the Criminal Code (Cth) with reduced maximum penalties - Leave to appeal - whether the maximum penalty for the Crimes Act offences reduced - relevance of payment of penalty tax prior to sentencing - whether partially cumulative sentences appropriate where one conspiracy alleged - whether sentences manifestly excessive - Crown Appeal - whether the creation of new offences with reduced penalties relevant - whether sentences manifestly inadequate for offence within worst category.

Crimes Act 1914 (Cth) - ss 4F(2), 29D, 86A, 86(2) Financial Transaction Reports Act 1988 (Cth) - s 31 Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 1999 Criminal Code (Cth) - s 135.4 Acts Interpretation Act 1901 - s 8, 45A LEGISLATION CITED: Crimes Legislation Amendment Act 1987 (Cth) Criminal Code (WA) Sentencing Act (WA) - s 10 Excise Act (Cth) Income Tax Assessment Act 1936 (Cth) - s 226J Tax Laws Amendment Self-Assessment Act 1992 - ss 226G, 226H, 226J Criminal Appeal Act 1912 - s 6(3)