McCALL v REGINA [2011] NSWCCA 34

Court of Criminal Appeal Supreme Court New South Wales Medium Neutral Citation: McCALL v REGINA [2011] NSWCCA 34 Hearing dates: 4 March 2011 Decision date: 19 April 2011 Before: Hodgson JA at 1 Adams J at 2 Hall J at 3 Decision: (1) That time for the filing of the application for leave to appeal against sentence be extended. (2) Appeal allowed in part, namely, in respect of the accumulation of sentences in respect of Counts 1 and 2. (3) That the sentence imposed by the District Court in respect of Count 1 be set aside. (4) That the applicant be re-sentenced as follows:- (a) That, in respect of Count 1, the applicant be sentenced to a period of imprisonment of 5 years and 6 months to commence on 16 February 2008 and to expire on 15 August 2013. (b) That the applicant be sentenced in respect of Counts 1 and 2 on the basis of a non-parole period of 3 years and 9 months to commence on 17 August 2007 and to expire on 16 May 2011. Catchwords: CRIMINAL LAW - sentence appeal - obtain and attempt to obtain financial advantage by deception - Commonwealth offence - 17 companies created to claim fake GST rebates - whether sentence manifestly excessive - close to upper range of objective seriousness - failed to give effect to principle of totality - effect of motive to assist ailing business - excessive accumulation Legislation Cited: Criminal Code Act 1995 (Cth) Crimes Act 1914 (Cth) Transaction Reports Act 1988 (Cth) Cases Cited: El Chaar v Regina [2007] NSWCCA 16 Pearce v The Queen (1998) 194 CLR 610 Category: Principal judgment Parties: Andrew Desmond McCALL v REGINA Representation: Counsel: C: N Adams A: A Francis Solicitors: C: Commonwealth DPP A: Ryan & Bosscher Lawyers File Number(s): 2006/14998 Decision under appeal Date of Decision: 2007-09-25 00:00:00 Before: Zahra DCJ File Number(s): 2006/11/0885