R v Boulden [2006] NSWSC 1274

R v Boulden [2006] NSWSC 1274

The offence was serious and involved mid-level objective criminality: the offender, in a responsible middle management role, knowingly caused improper reductions to company liabilities that he knew would likely flow into false profit figures released to the market. Although he acted under the prompting, invitation or direction of more senior officers, had no direct financial gain beyond retaining employment, pleaded guilty, showed remorse, had no prior convictions and had demonstrated rehabilitation, general deterrence required imprisonment. A suspended sentence would inadequately mark the seriousness of the offence and send the wrong message to the business community, but periodic...

Jurisdiction
Australia
Judgment Date
01 December 2006
Procedural Posture
Criminal Sentencing for Offence Against the Corporations Act 2001 (cth) / Sentence After Guilty Plea
Outcome
Convicted and sentenced to imprisonment for 12 months, to be served by way of Periodic Detention; recognizance release order declined.
Legal Topics
['corporate Dishonesty' 'fraudulent Alteration of Company Books' 'white Collar Crime' 'general Deterrence' 'periodic Detention' 'suspended Sentence' 'guilty Plea']
['criminal Law' 'sentencing' 'corporations Law'] ['corporate Dishonesty' 'fraudulent Alteration of Company Books' 'white Collar Crime' 'general Deterrence' 'periodic Detention' 'suspended Sentence' 'guilty Plea']

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Procedural Posture

Criminal Sentencing for Offence Against the Corporations Act 2001 (cth) / Sentence After Guilty Plea

Legal Issues

  1. 1 ['What sentence should be imposed for being privy to the fraudulent altering of the books of a company contrary to s 590(1)(c)(iii) of the Corporations Act 2001 (Cth).' 'Whether imprisonment was the only appropriate sentence having regard to the seriousness of the offence and general deterrence.' 'Whether the sentence should be served by full-time custody, periodic detention, or by way of a suspended sentence/recognizance release order.']

Ratio Decidendi

The offence was serious and involved mid-level objective criminality: the offender, in a responsible middle management role, knowingly caused improper reductions to company liabilities that he knew would likely flow into false profit figures released to the market. Although he acted under the prompting, invitation or direction of more senior officers, had no direct financial gain beyond retaining employment, pleaded guilty, showed remorse, had no prior convictions and had demonstrated rehabilitation, general deterrence required imprisonment. A suspended sentence would inadequately mark the seriousness of the offence and send the wrong message to the business community, but periodic...

Court Disposition

Convicted and sentenced to imprisonment for 12 months, to be served by way of Periodic Detention; recognizance release order declined.

Orders

  • ['In relation to the offence of being privy to the fraudulent altering of the books of the company, contrary to s 590(1)(c)(iii) of the Corporations Act 2001 (Cth), the offender is convicted.' 'The offender is sentenced to imprisonment for a term of 12 months, such sentence to be served by way of Periodic...