R v Alex & Ors [2024] NSWSC 1565

R v Alex & Ors [2024] NSWSC 1565

The accused conspired to cause loss to the Commonwealth by intentionally not remitting PAYG tax deducted from wages, channelling payments through a succession of intermediary companies without arranging for payment of the requisite amounts, and utilised sham contractual arrangements to disguise their actions, all to benefit principally George Alex. The associated dealing with proceeds of crime was inextricably linked to the predicate tax fraud. Each was sentenced based on role, period of involvement, personal circumstances, and benefit; general deterrence and objective criminality dictated significant head sentences.

Parties
Crown: Rex; Accused: George Alex; Accused: Lindsay Kirschberg; Accused: Gordon McAndrew; Accused: Pasquale Loccisano; Accused: Mark Bryers; Accused (accessory): Lucas James Connell
Jurisdiction
Australia
Judgment Date
06 December 2024
Procedural Posture
Criminal / Sentence After Trial (except Connell, Who Pleaded Guilty)
Outcome
Guilty after trial for Alex, Kirschberg, McAndrew, Loccisano, Bryers. Guilty plea (accessory) for Connell. Sentences of imprisonment imposed as detailed.
Legal Topics
Conspiracy to Defraud Commonwealth, Conspiracy to Deal in Proceeds of Crime, Sentencing, PAYG Tax, Taxation Fraud, Accessory Liability
Criminal Law Conspiracy to Defraud Commonwealth Conspiracy to Deal in Proceeds of Crime Sentencing PAYG Tax Taxation Fraud Accessory Liability

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Parties

Rex

Crown

George Alex

Accused

Lindsay Kirschberg

Accused

Gordon McAndrew

Accused

Pasquale Loccisano

Accused

Mark Bryers

Accused

Lucas James Connell

Accused (accessory)

Procedural Posture

Criminal / Sentence After Trial (except Connell, Who Pleaded Guilty)

Legal Issues

  1. 1 Whether the accused conspired to cause loss to the Commonwealth by non-remittance of PAYG tax
  2. 2 Whether the accused conspired to deal with proceeds of crime
  3. 3 Appropriate sentences for each offender given their respective roles, objective gravity, and subjective circumstances

Ratio Decidendi

The accused conspired to cause loss to the Commonwealth by intentionally not remitting PAYG tax deducted from wages, channelling payments through a succession of intermediary companies without arranging for payment of the requisite amounts, and utilised sham contractual arrangements to disguise their actions, all to benefit principally George Alex. The associated dealing with proceeds of crime was inextricably linked to the predicate tax fraud. Each was sentenced based on role, period of involvement, personal circumstances, and benefit; general deterrence and objective criminality dictated significant head sentences.

Court Disposition

Guilty after trial for Alex, Kirschberg, McAndrew, Loccisano, Bryers. Guilty plea (accessory) for Connell. Sentences of imprisonment imposed as detailed.

Orders

  • George Alex: Imprisonment for 8 years (conspiracy to cause loss), 8 years (conspiracy to deal in proceeds of crime, 1 year 3 months cumulative head sentence=9 years 3 months, non-parole 6 years 2 months).
  • Lindsay Kirschberg: Imprisonment for 7 years (conspiracy to cause loss), 7 years (conspiracy to deal in proceeds of crime, 1 year cumulative head sentence=8 years, non-parole 5 years 6 months).