R v Boughen; R v Cameron [2012] NSWCCA 17

R v Boughen; R v Cameron [2012] NSWCCA 17

The sentences imposed below were manifestly inadequate, failed to reflect principles of general deterrence and seriousness of sustained tax fraud. Intensive Correction Orders were inappropriate given the nature and gravity of offending and lack of rehabilitation relevance. Crown appeal allowed, custodial sentences imposed with recognizance release orders after 18 months.

Parties
Appellant: Regina; Respondent: Michael Boughen; Respondent: Wayne Francis Cameron
Jurisdiction
Australia
Judgment Date
27 February 2012
Procedural Posture
Crown Appeal / Appellate Judgment
Outcome
Crown appeal allowed, sentences below quashed, new custodial sentences imposed
Legal Topics
Crown Appeal, Sentencing, Conspiracy to Defraud the Commonwealth, Plea of Guilty, Manifestly Inadequate Sentence, Tax Evasion, Taxation Offences, Social Security Fraud, White Collar Crime, Principle of Totality
Criminal Law Crown Appeal Sentencing Conspiracy to Defraud the Commonwealth Plea of Guilty Manifestly Inadequate Sentence Tax Evasion Taxation Offences +3 more

Case Brief

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Parties

Regina

Appellant

Michael Boughen

Respondent

Wayne Francis Cameron

Respondent

Procedural Posture

Crown Appeal / Appellate Judgment

Legal Issues

  1. 1 Whether the sentences imposed below were manifestly inadequate
  2. 2 Whether sentences ought to include a significant component of general deterrence
  3. 3 Whether Intensive Correction Orders were appropriate in the circumstances

Ratio Decidendi

The sentences imposed below were manifestly inadequate, failed to reflect principles of general deterrence and seriousness of sustained tax fraud. Intensive Correction Orders were inappropriate given the nature and gravity of offending and lack of rehabilitation relevance. Crown appeal allowed, custodial sentences imposed with recognizance release orders after 18 months.

Court Disposition

Crown appeal allowed, sentences below quashed, new custodial sentences imposed

Orders

  • For Boughen: 1 year 6 months imprisonment (Count 1) commencing 27 February 2012, expiring 26 August 2013; 1 year 6 months imprisonment (Count 2) commencing 27 August 2013, expiring 26 February 2015; release after 18 months (26 August 2013) upon recognizance to comply with s 20(1)(a) Crimes Act 1914.
  • For Cameron: 1 year 6 months imprisonment (Count 1) commencing 27 February 2012, expiring 26 August 2013; 1 year 6 months imprisonment (Count 2) commencing 27 August 2013, expiring 26 February 2015; release after 18 months (26 August 2013) upon recognizance to comply with s 20(1)(a) Crimes Act 1914.