R v Liles [2012] NSWSC 1249

Supreme Court New South Wales

Medium Neutral Citation: R v Liles [2012] NSWSC 1249 Hearing dates: 30 August 2012 Decision date: 18 October 2012 Jurisdiction: Common Law - Criminal Before: Schmidt J Decision: 1. In respect of Count 1 the offender is sentenced to imprisonment for 2 years, 6 months commencing on 18 October 2012 and expiring on 17 April 2015. 2. In respect of Count 2 the offender is sentenced to imprisonment for 2 years, 6 months commencing on 18 April 2015 and expiring on 17 October 2017. 3. In respect of Count 3 the offender is sentenced to imprisonment for 2 months, 2 weeks commencing on 21 October 2015 and expiring on 3 January 2016. 4. In respect of Count 4 the offender is sentenced to imprisonment for 5 years, 2 weeks commencing on 4 January 2016 and expiring on 17 January 2021. 5. The offender is to be released on 17 September 2017, upon entering a recognisance to be of good behaviour during the balance of her term, without lodging cash security. 6. The offender is to be fingerprinted in accordance with s 3ZL of the Crimes Act (Cth). Catchwords: SENTENCE - dishonesty offences - conspire to defraud Commonwealth - s 29D and s 86 Crimes Act 1914 (Cth) - s 135.4(3) of Criminal Code Act 1995 (Cth) - tax - tax avoidance scheme - guilty plea - nature and seriousness of offences - offender's position - overall operation of the tax avoidance scheme - three conspiracies - consequences of offending - term of imprisonment warranted for these offences - personal circumstances - character evidence - deterrence - other comparable offenders - whether delay was relevant - whether discount to be given for plea and assistance - concurrency and accumulation - special circumstances - sentence imposed - recognisance release order Legislation Cited: Crimes Act 1914 (Cth) Criminal Code Act 1995(Cth) Cases Cited: Hili v R; Jones v R [2010] HCA 45; (2010) 242 CLR 520 Pearce v R [1998] HCA 57 R v Agius; R V Zerafa [2012] NSWSC 94 R v Blanco [1999] NSWCCA (1999) 106 A Crim R 303 R v Boughen; R v Cameron [2012] NSWCCA 17 R v Hinton [2002] NSWCCA 405; 143 A Crim R 286 R v Togias [2001] NSWCCA 522 R v Ronen [2006] NSWCCA 123; (2006) 161 A Crim R 307 Category: Sentence Parties: Regina (Crown) Lynette Kathleen Liles (Offender) Representation: Counsel: Mr P Neil QC (Crown) Mr D Price (Offender) Solicitors: Commonwealth Director of Public Prosecutions (Crown) McLachlan Thorpe Lawyers (Offender) File Number(s): 2010/16234 2008/54698 Publication restriction: None