R v Liles [2012] NSWSC 1249

R v Liles [2012] NSWSC 1249

Given the seriousness and scale of the conspiracies to defraud the Commonwealth through international tax evasion schemes, committed knowingly by a senior accountant and involving active concealment and large losses to revenue, only a substantial custodial sentence was appropriate. Personal mitigation factors, age, health, cooperation and plea merited a substantial but not exceptional discount, and sentences had to reflect both the overlapping and distinct criminality of separate conspiracies. A recognisance release order was proper, but the head sentence needed to reflect both punitive and general deterrence aims.

Parties
Crown: Regina; Offender: Lynette Kathleen Liles
Jurisdiction
Australia
Judgment Date
18 October 2012
Procedural Posture
Criminal / Sentencing
Outcome
Guilty plea; custodial sentences for all counts imposed with discount for plea and assistance; order for release on recognisance before sentence expiry; fingerprinting order.
Legal Topics
Sentencing, Dishonesty Offences, Conspiracy to Defraud, Tax Fraud, Tax Avoidance Scheme
Criminal Law Sentencing Dishonesty Offences Conspiracy to Defraud Tax Fraud Tax Avoidance Scheme

Case Brief

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Parties

Regina

Crown

Lynette Kathleen Liles

Offender

Procedural Posture

Criminal / Sentencing

Legal Issues

  1. 1 Appropriate sentence for conspiracy to defraud the Commonwealth via international tax avoidance schemes
  2. 2 Whether special circumstances or personal mitigation should decrease custodial sentence length
  3. 3 The quantum of discount for plea and assistance

Ratio Decidendi

Given the seriousness and scale of the conspiracies to defraud the Commonwealth through international tax evasion schemes, committed knowingly by a senior accountant and involving active concealment and large losses to revenue, only a substantial custodial sentence was appropriate. Personal mitigation factors, age, health, cooperation and plea merited a substantial but not exceptional discount, and sentences had to reflect both the overlapping and distinct criminality of separate conspiracies. A recognisance release order was proper, but the head sentence needed to reflect both punitive and general deterrence aims.

Court Disposition

Guilty plea; custodial sentences for all counts imposed with discount for plea and assistance; order for release on recognisance before sentence expiry; fingerprinting order.

Orders

  • Count 1: Imprisonment for 2 years, 6 months commencing on 18 October 2012 and expiring on 17 April 2015.
  • Count 2: Imprisonment for 2 years, 6 months commencing on 18 April 2015 and expiring on 17 October 2017.