The Queen v Gould [2020] NSWDC 831

The Queen v Gould [2020] NSWDC 831

A custodial sentence is the only appropriate penalty for this sustained, sophisticated attempt to pervert the course of justice by coaching a witness to give false testimony in Federal Court tax proceedings, motivated by personal financial gain. The conduct involved persistent and calculated actions to mislead the Court about company ownership and management. The seriousness, general deterrence, and absence of substantial mitigation outweigh the offender's prior good character and advanced age. Sentence is imposed on factual findings made beyond reasonable doubt for particulars 1-4.

Parties
Prosecution: Regina (CDPP); Offender: Vanda Russell Gould
Jurisdiction
Australia
Judgment Date
17 December 2020
Procedural Posture
Criminal / Sentence After Jury Trial
Outcome
Convicted and sentenced to full time imprisonment
Legal Topics
Attempting to Pervert the Course of Justice, Sentencing, Coaching Witnesses, False Evidence, Federal Court Proceedings, Tax Offences
Criminal Law Attempting to Pervert the Course of Justice Sentencing Coaching Witnesses False Evidence Federal Court Proceedings Tax Offences

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 19 Party arguments 2 Amounts and remedies 4
Sign in to unlock

Parties

Regina (CDPP)

Prosecution

Vanda Russell Gould

Offender

Procedural Posture

Criminal / Sentence After Jury Trial

Legal Issues

  1. 1 Approach to sentencing following jury conviction involving multiple particulars without special verdict
  2. 2 Establishing factual findings consistent with the verdict for sentencing
  3. 3 Application of principles in Chiro v The Queen [2017] 260 CLR 425

Ratio Decidendi

A custodial sentence is the only appropriate penalty for this sustained, sophisticated attempt to pervert the course of justice by coaching a witness to give false testimony in Federal Court tax proceedings, motivated by personal financial gain. The conduct involved persistent and calculated actions to mislead the Court about company ownership and management. The seriousness, general deterrence, and absence of substantial mitigation outweigh the offender's prior good character and advanced age. Sentence is imposed on factual findings made beyond reasonable doubt for particulars 1-4.

Court Disposition

Convicted and sentenced to full time imprisonment

Orders

  • Convicted on one count of attempting to pervert the course of justice, contrary to s 43(1) Crimes Act 1914 (Cth)
  • Sentenced to 3 years and 4 months' imprisonment, commencing 11 May 2020 and expiring 10 September 2023