R v Boughen; R v Cameron [2012] NSWCCA 17

Court of Criminal Appeal Supreme Court New South Wales Medium Neutral Citation: R v Boughen; R v Cameron [2012] NSWCCA 17 Hearing dates: 16 December 2011 Decision date: 27 February 2012 Before: Simpson J at 1; Hislop J at 131 Latham J at 132 Decision: Boughen 1. Crown appeal allowed, sentences imposed below quashed; 2. In lieu thereof the offender be sentenced as follows: (i) Count 1: imprisonment for 1 year and 6 months, commencing on 27 February 2012 and expiring on 26 August 2013; (ii) Count 2: imprisonment for 1 year and 6 months, commencing on 27 August 2013 and expiring on 26 February 2015; 3. On the expiration of 18 months (26 August 2013) the offender be released, upon giving security, without surety, by recognizance, to the satisfaction of the Court, that he will comply with the conditions specified in s 20(1)(a) of the Crimes Act 1914. Cameron : 1. Crown appeal allowed, sentences imposed below quashed; 2. In lieu thereof the offender be sentenced as follows: (i) Count 1: imprisonment for 1 year and 6 months, commencing on 27 February 2012 and expiring on 26 August 2013; (ii) Count 2: imprisonment for 1 year and 6 months, commencing on 27 August 2013 and expiring on 26 February 2015; 3. On the expiration of 18 months (26 August 2013) the offender be released, upon giving security, without surety, by recognizance, to the satisfaction of the Court, that he will comply with the conditions specified in s 20(1)(a) of the Crimes Acts 1914. Catchwords: CRIMINAL LAW - Crown appeal - sentencing - conspiring to defraud the Commonwealth - plea of guilty - manifestly inadequate sentence -- quantum of defalcation - assessment of objective criminality - Intensive Correction Order - s 5D Criminal Appeal Act 1912 - s 16G Crimes Act 1914 (Cth) - s 17A Crimes Act 1914 - s 19AC Crimes Act 1914 - s 19AD Crimes Act 1914 - s 20 Crimes Act 1914 - s 21E Crimes Act 1914 - s 29B Crimes Act 1914 - s 29D Crimes Act 1914 - s 86 Crimes Act 1914 - s 7 Crimes (Sentencing Procedure) Act 1999 (NSW) - s 135 Criminal Code 1995 (Cth) - s 68A Crimes (Appeal and Review) Act 2001 (NSW) - tax evasion - taxation offences - social security fraud - white collar crime - principle of totality Legislation Cited: Crimes (Sentencing Legislation) Amendment (Intensive Correction Orders) Act 2010 Crimes (Appeal and Review) Act 2001 Criminal Appeal Act 1912 Crimes Act 1914 (Cth) Criminal Code 1995 (Cth) Crimes (Sentencing Procedure) Act 1999 Cases Cited: Agius v R [2011] NSWCCA 119 Bui v Director of Public Prosecutions (Cth) [2012] HCA 1 Director of Public Prosecutions (Cth) v De La Rosa [2010] NSWCCA 194 DPP (Cth) v Goldberg [2001] VSCA 107 DPP (Cth) v Gregory [2011] VSCA 145 Hamman (unreported, NSWCCA, 1 December 1998) Hili v The Queen; Jones v The Queen [2010] HCA 45 Jones v R; Hili v R [2010] NSWCCA 108 Kovacevic v Mills [2000] SASC 0106; 174 ALR 77 L Vogel & Son Pty Limited v Anderson, Minister of State for Customs and Excise for the Commonwealth of Australia [1968] HCA 90; (1967) 120 CLR 157 R v Cameron [2002] HCA 6; 209 CLR 339 R v Cameron; R v Simounds (unreported, SACCA, 19 July 1993) R v Caradonna [2000] NSWCCA 398 R v Carroll [1991] 2 VR 509 R v Carroll [1991] 2 VR 509 R v Gay [2002] NSWCCA 6 R v Hart, NSWCCA unreported, 23 July 1999 R v Jones; R v Hili [2010] NSWCCA 108 R v Luu (unreported, NSWCCA 7 December 1984 R v Mears (1991) 53 A Crim R 141 R v Medina (unreported, NSWCCA 28 May 1990) R v Morris [1993] 2 VR 192 R v Pearce [1995] HCA 57; 194 CLR 610 R v Purdon (unreported, NSWCCA, 27 March 1997) R v Wheatley [2007] VCC 718; 67 ATR 531 R v Wright (1994) 74 A Crim R 152 Category: Principal judgment Parties: Regina (Appellant) Michael Boughen (Respondent) Wayne Francis Cameron (Respondent) Representation: Counsel C Craigie SC (Director of Public Prosecutions (Cth)) with him N Adams (Appellant) D J Fagan SC (Boughen) M A Wigney SC with him P English (Cameron) Solicitors Director of Public Prosecutions (Cth) (Appellant) Heidtman & Co (Boughen) Hillman Laxon Tobias (Cameron) File Number(s): 09/263239; 09/263349 (Boughen) 09/263360; 09/263376 (Cameron) Decision under appeal Before: Finnane DCJ File Number(s): 09/263239; 09/263349 (Boughen) 09/263360; 09/263376 (Cameron)