R v DOUGLASS [2019] NSWDC 202

District Court New South Wales

Medium Neutral Citation: R v DOUGLASS [2019] NSWDC 202 Hearing dates: 28 November 2018; 5 April 2019 Decision date: 05 April 2019 Jurisdiction: Criminal Before: KING SC DCJ Decision: Special circumstances found – non-parole period rounded down to provide for 18 months of parole. Sentenced to a term of imprisonment for 5 years and 6 months, comprising of a NPP of 4 years to commence on 28/11/18 and to expire on 27/11/22 and a balance of term of 1 year and 6 months commencing on 28/11/22 and expiring on 27/5/24. Catchwords: CRIMINAL – sentence - dishonestly obtaining a financial advantage by deception – fraud - offender an accountant & registered tax agent who misappropriated some of the funds forwarded to him by his clients by forwarding less than the full BAS payments to the ATO, amending the BAS to match the reduced amount - between July 2010 and September 2017 skimming a total of $1,089,966.17 from the company & forcing the victims, his friends, to have to liquidate their company – aggravating features - systematic, frequent, planned offending, egregious criminal misconduct - gambling addiction – other subjective matters Legislation Cited: Crimes Act 1900 Cases Cited: Assi v R [2006] NSWCCA 257at Collier v R [2012] NSWCCA 213 Johnston v R [2017] NSWCCA 53 R v Grossi (2008) 183 A Crim R 15 R v Henry (1999) 46 NSWLR 346 R v Pantano (1990) 49 A Crim R 328 R v Thompson (NSWCCA 4 April 1994, unreported). R v Thomson; R v Houlton (2000) 49 NSWLR 383 R v Tuuta [2014] NSWCCA 40 Category: Sentence Parties: Regina Stephen Douglass Representation: Counsel: Defence: Mr J Curtis