R v Anthony James Dickson (No 18) [2015] NSWSC 268

Supreme Court New South Wales

Medium Neutral Citation: R v Anthony James Dickson (No 18) [2015] NSWSC 268 Hearing dates: 4 to 6 August 2014, 11 to 13 August 2014, 19, 21 & 22 August 2014, 25 to 29 August 2014, 1 to 5 September 2014, 8 to 12 September 2014, 15 to 19 September 2014, 22 to 26 September 2014, 29 & 30 September 2014, 1 to 3 October 2014, 7 to 10 October 2014, 13 to 17 October 2014, 20 to 24 October 2014, 27 to 31 October 2014, 3 to 7 November 2014, 10 to 14 November 2014, 17 to 21 November 2014, 24 to 28 November 2014, 1 to 5 December 2014, 8 to 12 December 2014, 15 to 19 December 2014, 22 December 2014, 5, 6 and 11 February 2015. Date of orders: 20 March 2015 Decision date: 20 March 2015 Jurisdiction: Common Law Before: Beech-Jones J Decision: 1.In respect of count 1 on the indictment, being an offence contrary to s 135.4(5) of the Criminal Code, the offender is sentenced to imprisonment for seven years and six months commencing 22 December 2014 and expiring on 21 June 2022.

2.In respect of count 6 on the indictment, being an offence contrary to s 11.5(1) of the Criminal Code, the offender is sentenced to imprisonment for nine years commencing 22 December 2016 and expiring on 21 December 2025.

3.Pursuant to s 19AB(1) of the Crimes Act, the Court fixes a single non-parole period of seven years expiring 21 December 2021. Catchwords: SENTENCING – conspiracy to dishonestly cause a loss or risk of loss to the Commonwealth – Criminal Code Act 1995 – s 135.4(5) – conspiracy to deal with property of a value of $1 million or more believing it to be the proceeds of crime – s 11.5 and s 400.3(1) – sentence after long trial – agreement to make false depreciation claims in company tax returns – sham agreements to acquire medical technology as basis for depreciation claims – depreciation claims intended to be used to offset amounts deemed to be received by company as unit holder of various trusts – submission of false material to Australian Tax Office to support claims – extent of loss or risk of loss intended by offence quantified at $135 million – actual loss from commission of offence is delay in obtaining tax assessment- agreement to deal with funds received as unit holder by transfer out of Australia and repatriation – proceeds of crime – personal benefit – sentencing factors – tax fraud in worst category of offence – conspiracy to deal with proceeds of crime very serious example of the offence – strong need for personal deterrence – cumulation and totality – substantial custodial sentences imposed. Legislation Cited: - Crimes Act 1914 (Cth) – s 16A, s 17A - Criminal Code Act 1995 (Cth) – s 11.5(1), s 135.4(5), s 400.3(1) - Income Tax Assessment Act 1936 (Cth) – s16F, s 19AB, s 177F(3), s 263, Part IVA - Income Tax Assessment Act 1936 (Cth) – s 5.5 - Proceeds of Crime Act 2002 (Cth) - Taxation Administration Act 1953 (Cth) – s 255-5 Cases Cited: - Bui v The Queen [2012] HCA 1 - Cahyadi v R [2007] NSWCCA 1; 168 A Crim R 41 - Chen v R [2009] NSWCCA 66 - Chen v R [2010] NSWCCA 224; - Director of Public Prosecutions (Cth) v De La Rosa [2010] NSWCCA - Director of Public Prosecutions v Hamman (unreported, 1 December 1998) - El-Chaar v R [2007] NSWCCA 16 - Equuscorp Pty Ltd v Glengallan Investments Pty Ltd [2004] HCA 55; 218 CLR 471 - Federal Commissioner of Taxation v Jackson (1990) 27 FCR 1 - Hili v The Queen; Jones v The Queen (2010) 242 CLR 520 - Liles v R (Cth) [2014] NSWCCA 289 - Markarian v The Queen (2005) 228 CLR 357 - Milne v R [2012] NSWCCA 24 - Nahlous v R [2010] NSWCCA 58; 77 NSWLR 463 - O'Meara v R [2009] NSWCCA 90 - Pearce v R [1998] HCA 57; 194 CLR 610 - R v Agius [2012] NSWSC 978 - R v Cox [2013] QCA 10 - R v Dickson; R v Issakidis (No 1) [2014] NSWSC 1068 - R v Dickson; R v Issakidis (No 12) [2014] NSWSC 1595 - R v Dickson (No 16) [2014] NSWSC 1862 - R v Dunn (No 9) [2014] WASC 61 - R v Hinton [2002] NSWCCA 405; 134 A Crim R 286 - R v Huang; R v Siu [2007] NSWCCA 259 - R v Ly [2014] NSWCCA 78 - R v O'Connor [2002] NSWCCA 156 - R v Olbrich [1999] HCA 54; 199 CLR 270 - R v Ronen [2006] NSWCCA 123 - R v Williams (2005) 152 A Crim R 548 - R v Zerafa [2013] NSWCCA 222 - Raftland Pty Ltd v Commissioner of Taxation [2008] HCA 21; 238 CLR 516 - Redfern v R [2012] NSWCCA 178; 228 A Crim R 56 - Ridley v R [2008] NSWCCA 324 - Robertson v R [2007] NSWCCA 270 - Savvas v R [1995] HCA 29; 183 CLR 1 - Schembri v R [2010] NSWCCA 149 - Sharrment Pty Ltd & Ors v Official Trustee in Bankruptcy (1988) 18 FCR 449 - Shepherd v The Queen (1990) 170 CLR 573 - Thorn v R [2009] NSWCCA 294; 198 A Crim R 135 - Wong v R [2001] HCA 64; 207 CLR 584 Category: Sentence Parties: Crown (Prosecutor) Anthony James Dickson (Offender) Representation: Counsel: M. McHugh SC, S. Flood, A.P.C. McGrath (Crown) B. Gross QC, C.G. Catt (Dickson) C.G. Catt on 5, 6 and 11 February 2015