Liles v R (Cth) [2014] NSWCCA 289

Court of Criminal Appeal Supreme Court New South Wales Medium Neutral Citation: Liles v R (Cth) [2014] NSWCCA 289 Hearing dates: 29.10.2014 Decision date: 03 December 2014 Before: Hoeben CJ at CL at [1] R A Hulme J at [61] Davies J at [62] Decision: (1) The sentences imposed by Schmidt J on 18 October 2012 are quashed. (2) In lieu thereof the applicant is sentenced as follows: (i) In respect of Count 1 a sentence of imprisonment for 1 year and 7 months commencing 18 October 2012 and expiring 17 May 2014. (ii) In respect of Count 2 a sentence of imprisonment for 1 year and 7 months commencing 18 May 2014 and expiring 17 December 2015. (iii) In respect of Count 3 a sentence of imprisonment for 4 months commencing 18 January 2015 and expiring 17 May 2015. (iv) In respect of Count 4 a sentence imprisonment for 3 years and 2 months commencing 18 May 2015 and expiring 17 July 2018. (3) The offender is to be released on 17 April 2016 upon entering a recognizance to be of good behaviour during the balance of the term of imprisonment without lodging cash security. Catchwords: CRIMINAL LAW - sentence appeal - two counts of conspiracy to defraud Commonwealth and two counts of conspiring to dishonestly cause a loss to the Commonwealth - a further conspiracy dealt with by way of a schedule - accountant engaged in a tax avoidance scheme - offending objectively serious - offender aged 65 and suffering from significant physical disabilities - whether offences on schedule properly taken into account - whether adequate regard had to the principle of equal justice - need to re-sentence - whether offender's medical conditions adequately treated in gaol - re-exercise of sentencing discretion - need to take into account offender's present medical condition - sentence reduced. Legislation Cited: Crimes Act 1914 (Cth) Criminal Code 1995 (Cth) Cases Cited: Baxter v The Queen [2007] NSWCCA 237; 173 A Crim R 284 Douar v The Queen [2005] NSWCCA 455; 159 A Crim R 154 Hili v R; Jones v R [2010] HCA 45; 242 CLR 520 Kentwell v The Queen [2014] HCA 37 R v Boughen; R v Cameron [2012] NSWCCA 17 R v Liles [2012] NSWSC 1249 R v Ronen [2006] NSWCCA 123; 161 A Crim R 300 Category: Principal judgment Parties: Lynette Kathleen Liles - Applicant Regina (Cth) - Respondent Crown Representation: Counsel: Mr T Game SC/Ms J Roy - Applicant Mr P Neil SC/Mr A McGrath - Respondent Crown