R v SAKOVITS; R v SAKOVITS [2013] NSWSC 464

Supreme Court New South Wales

Medium Neutral Citation: R v SAKOVITS; R v SAKOVITS [2013] NSWSC 464 Hearing dates: 28 March 2013 Decision date: 26 April 2013 Jurisdiction: Common Law - Criminal Before: Hall J Decision: Jane Maria Sakovits (1) In respect of Count 1 on the indictment, sentenced to imprisonment for a period of 6 months commencing 26 April 2013 and expiring on 25 October 2013. (2) In respect of the Count 2 on the indictment sentenced to imprisonment for a period of 5 years commencing on 26 April 2013 and expiring on 25 April 2018. The sentence imposed with respect to Count 1 is to operate concurrently with the sentence imposed in respect of Count 2. In respect of the sentence on Count 2 on the expiration of 2 years and 6 months, namely 25 October 2015, order that Jane Maria Sakovits be released upon giving security in the amount of $200, without surety by recognisance, to the satisfaction of the Court, and that she complies with the conditions specified in s 20(1)(a) of the Crimes Act 1914. Ronald Rudolph Sakovits (1) In respect of Count 1 on the indictment, sentenced to imprisonment for a period of 6 months commencing 26 April 2013 and expiring on 25 October 2013. (2) In respect of Count 2 on the indictment sentenced to imprisonment for 5 years commencing on 26 April 2013 and expiring on 25 April 2018. The sentence imposed with respect to Court 1 is to operate concurrently with the sentence imposed in respect of Count 2. On the expiration of a period of 2 years and 6 months, namely 25 October 2015, order that Ronald Rudolph Sakovits be released upon giving security in the amount of $200, without surety, by recognisance to the satisfaction of the Court, that he complies with the conditions specified in s 20(1)(a) of the Crimes Act 1914. Catchwords: CRIMINAL LAW - sentencing - guilty verdict by jury - dishonesty offences - s 29D and s 86 Crimes Act 1914 (Cth) - s 135.4(3) of Criminal Code Act 1995 (Cth) - conspire to defraud the Commonwealth - tax avoidance scheme -- nature and seriousness of offences - personal circumstances - hardship faced by offender's mother's circumstances did not constitute "exceptional circumstances" - tax scheme proposed by offenders' accountant but unlawful conduct continued - significance of delay - evidence of good character - Importance of general deterrance - where convicted of two charges but involved single conspiracy - other comparable offenders - sentence imposed - recognisance release order Legislation Cited: Crimes Act 1914 (Cth) Criminal Code 1995 Cases Cited: Agius v R [2011] NSWCCA 119 Cheung v R [2001] HCA 67; 209 CLR 1 Hilli v R; Jones v R [2010] HCA 45 R v Agius [2012] NSWSC 978 R v Boughen; R v Cameron [2012] NSWCCA 17 R v Bragias (1997) 92 A Crim R 330 R v Gallagher (1991) 53 A Crim R 248 R v Gregory [2011] VSCA 145 R v Hart [1999] NSWCCA 204 R v Hinton [2002] NSWCCA 405; 134 A Crim R 286 R v O'Connor [2002] NSWCCA 156 R v Olbrich [1999] HCA 54; 199 CLR 270 R v Pang (1999) 105 A Crim R 474 R v Pearce [1998] HCA 57; 194 CLR 610 R v Rivkin (2004) 184 FLR 364 R v Togias [2001] NSWCCA 522 Category: Sentence Parties: Regina (Crown) Jane Maria Sakovits (Offender) Ronald Rudolph Sakovits (Offender) Representation: Counsel: S McNaughton SC; S Callan (Crown) D Fagan SC (Offenders) Solicitors: Commonwealth Director of Public Prosecutions (Crown) L Thomas (Offenders) File Number(s): 2009/249946; 2009/252021