R (Cth) v Nadim Derbasi [2018] NSWDC 79

R (Cth) v Nadim Derbasi [2018] NSWDC 79

The offender is convicted because, beyond reasonable doubt, he knowingly conveyed false information to the ATO to justify fraudulent refunds claimed in BAS statements, was involved in a joint criminal enterprise for the second BAS, and no other sentence than imprisonment is appropriate given the seriousness of the offences and sentencing principles.

Jurisdiction
Australia
Judgment Date
16 February 2018
Procedural Posture
Criminal / Sentence
Outcome
Offender convicted; sentencing adjourned pending assessment for Intensive Correction Order; imprisonment not exceeding 2 years imposed.
Legal Topics
['commonwealth Offence' 'attempt to Obtain Financial Advantage by Deception' 'lodging False Business Activity Statements' 'knowingly Convey False Information' 'joint Criminal Enterprise' 'mitigating Factors' 'aggravating Factors' 'contrition' 'remorse' 'imprisonment' 'intensive Corrections Order' 'utilitarian Value of Plea' 'disputed Facts' 'factual Findings' 'evidence of Offender' 'subjective Matters' 'objective Seriousness' 'general Deterrence' 'specific Deterrence' 'background of Offender' 'psychological Diagnosis']
['criminal Law'] ['commonwealth Offence' 'attempt to Obtain Financial Advantage by Deception' 'lodging False Business Activity Statements' 'knowingly Convey False Information' 'joint Criminal Enterprise' 'mitigating Factors' 'aggravating Factors' 'contrition' 'remorse' 'imprisonment' 'intensive Corrections Order' 'utilitarian Value of Plea' 'disputed Facts' 'factual Findings' 'evidence of Offender' 'subjective Matters' 'objective Seriousness' 'general Deterrence' 'specific Deterrence' 'background of Offender' 'psychological Diagnosis']

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Procedural Posture

Criminal / Sentence

Legal Issues

  1. 1 ['Whether the offender attempted to obtain financial advantage by deception from the Commonwealth' 'Whether the appropriate penalty includes imprisonment and/or intensive correction' 'The objective and subjective seriousness of lodgement of false BAS statements' 'The requisite elements for a joint criminal enterprise']

Ratio Decidendi

The offender is convicted because, beyond reasonable doubt, he knowingly conveyed false information to the ATO to justify fraudulent refunds claimed in BAS statements, was involved in a joint criminal enterprise for the second BAS, and no other sentence than imprisonment is appropriate given the seriousness of the offences and sentencing principles.

Court Disposition

Offender convicted; sentencing adjourned pending assessment for Intensive Correction Order; imprisonment not exceeding 2 years imposed.

Orders

  • ['The offender is convicted.' 'Appropriate terms of imprisonment when partially accumulated will be for a period of no more than 2 years.' 'The offender is referred for assessment as to his suitability for an intensive correction order as a means of serving the sentence.' 'The sentence proceedings are adjourned part...