R v Agius; R v Castagna (No 14) [2018] NSWSC 1248

Supreme Court New South Wales

Medium Neutral Citation: R v Agius; R v Castagna (No 14) [2018] NSWSC 1248 Hearing dates: 1, 2 August 2018 Date of orders: 10 August 2018 Decision date: 10 August 2018 Before: Adamson J Decision: See paragraph [124]. Catchwords: CRIMINAL LAW – conspiracy to defraud Commonwealth – false declaration of income – money transferred to foreign bank accounts in Vanuatu to avoid detection – sentencing considerations – need for general deterrence and punishment – relevance of amount of under-payment of tax of $2.6 million

CRIMINAL LAW – conspiracy to deal with proceeds of crime – monies transferred under guise of sham loan agreement – additional criminality associated with dealing Legislation Cited: Corporations Act 2001 (Cth), s 206B Crimes Act 1914 (Cth), ss 16A, 16B, 16F, 17A 19AB, 19AD, 29D, 86 Criminal Code Act 1995 (Cth), ss 11.5, 135.4, 400.3 Income Tax Assessment Act 1936 (Cth), s 169A, Pt IVA Proceeds of Crime Act 2002 (Cth), ss 92, 94, 320 Cases Cited: Agius v The Queen (2013) 248 CLR 601; [2013] HCA 27 Bugmy v The Queen (1990) 169 CLR 525; [1990] HCA 18 Coles v R [2016] NSWCCA 32 Director of Public Prosecutions (Cth) v Pratten (No 2) (2017) 94 NSWLR 194; [2017] NSWCCA 42 George v Rockett (1990) 170 CLR 104; [1990] HCA 26 Giourtalis v The Queen [2013] NSWCCA 216 Hili v The Queen; Jones v The Queen (2010) 242 CLR 520; [2010] HCA 45 Host v R [2015] WASCA 23; 248 A Crim R 353 Mill v The Queen (1988) 166 CLR 59; [1988] HCA 70 Pearce v The Queen (1998) 194 CLR 610; [1998] HCA 57 Postiglione v The Queen (1997) 189 CLR 295; [1997] HCA 26 Power v The Queen (1974) 131 CLR 623; [1974] HCA 26 R v Agius; R v Zerafa [2012] NSWSC 978; (2012) 87 ATR 528 R v El Rashid (Unreported, NSWCCA, 7 April 1995) R v Huang; R v Siu [2007] NSWCCA 259; (2007) 174 A Crim R 370 R v Jafari [2017] NSWCCA 152 R v Jones; R v Hili [2010] NSWCCA 108; ; (2010) 76 ATR 249 R v Ly [2014] NSWCCA 78; (2014) 241 A Crim R 192 R v MAK: R v MSK [2006] NSWCCA 381; 167 A Crim R 159 R v Mereb; R v Younan [2014] NSWCCA 149 R v Ronen [2006] NSWCCA 123; (2006) 161 A Crim R 300 R v Scook [2008] WASCA 114; (2008) 185 A Crim R 164 R v Todd [1982] 2 NSWLR 517 R v Wheeler [2000] NSWCCA 34 Rich v Australian Securities and Investment Commission (2004) 220 CLR 129; [2004] HCA 42 The Queen v Olbrich (1999) 199 CLR 270; [1999] HCA 54 Category: Sentence Parties: Regina Robert Francis Agius Anthony Dante Castagna Representation: Counsel: P McGuire SC/A McGrath (Crown) P Lowe (Offender Agius) P Strickland SC/T Epstein (Offender Castagna)