R v GOEL (No 2) [2011] NSWDC 144

R v GOEL (No 2) [2011] NSWDC 144

The offender was knowingly part of a scheme to defraud approximately $180,000 from the Commonwealth by causing forty-one false tax returns to be lodged with inflated deductions, and his guilty plea was entered only after trial had commenced, warranting a head sentence of five years imprisonment with a non-parole period of two years.

Parties
Prosecutor: The Crown; Offender: Dinker Goel
Jurisdiction
Australia
Judgment Date
09 September 2011
Procedural Posture
Criminal / Sentence
Outcome
Sentenced to imprisonment for five years with a non-parole period of two years.
Legal Topics
Dishonestly Cause a Loss to the Commonwealth, Tax Fraud, Sentence
Criminal Law Dishonestly Cause a Loss to the Commonwealth Tax Fraud Sentence

Case Brief

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Parties

The Crown

Prosecutor

Dinker Goel

Offender

Procedural Posture

Criminal / Sentence

Legal Issues

  1. 1 Extent of offender's dishonesty in preparation and lodging of false tax returns
  2. 2 Factual dispute regarding involvement in fraudulent deductions
  3. 3 Appropriate sentence given multiplicity of offences and factual findings

Ratio Decidendi

The offender was knowingly part of a scheme to defraud approximately $180,000 from the Commonwealth by causing forty-one false tax returns to be lodged with inflated deductions, and his guilty plea was entered only after trial had commenced, warranting a head sentence of five years imprisonment with a non-parole period of two years.

Court Disposition

Sentenced to imprisonment for five years with a non-parole period of two years.

Orders

  • Imprisonment for counts one to ten: two years from 9 September 2011.
  • Imprisonment for counts eleven to twenty: two years from 9 September 2012.