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The interplay of these factors help to place the offence on the spectrum of like offences, bearing in mind the maximum penalty is to be reserved for the worst cases. Considerations of general deterrence are of particular importance in sentencing for crimes of this nature.

With respect to general fraud or dishonesty offences, where breach of trust is not an essential element gambling counselling manchester the offence, common law sentencing principles have recognised that abuse of a position of trust, where it exists on the facts of a particular case, is an aggravating factor on sentence.

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If the fraud is based on greed rather than need the sentence imposed should be longer: I doubt that the former Chief Judge was saying anything more than that, in determining sentence, an offence which has caused a loss which cannot be made good is likely to be viewed more seriously, but the extent to which reparation sounds in mitigation will depend upon the degree of sacrifice involved: The cases in this area also stress the importance of general deterrence.

While there were clearly multiple offences with multiple victims and acts of criminality before the court, the applicant was going to be sentenced for each of them in accordance with the principle of totality: Factors 1—5 above are discussed in greater detail below.

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It is well established that it is wrong to regard white-collar crime as victimless. Nursing home operators Fraud committed by nursing home proprietors, particularly making claims for work not performed ghostingshould be regarded as the most serious fraud in the community. Over the course of the offending he was functioning in a responsible business position, which he had occupied with apparent success for years prior, and no character witnesses gave evidence to support a finding of any apparent difference in demeanor: Tax agents casino nsw is accepted that the nature and severity of the mental illness, may render a custodial penalty more onerous: It is appropriate to say simply that that must always be regarded by the Courts, of all institutions, as serious conduct meriting in any but the most exceptional cases, a custodial sentence.

The court held that the offender was entitled to the benefit of the fact that the amounts subject of the charges were relatively small.

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The courts have consistently held that general deterrence is a particularly important sentencing factor for fraud offences. I do not accept that it is appropriate to lay down any rule that, in all cases of serious white collar crime, a sentence other than a full-time custodial one by itself demonstrates error requiring a Crown appeal to be upheld.

Length of time over which the offences are committed The length of time over which the offences are committed is a relevant factor in determining the level of criminality involved. Such offences are committed against frail aged persons who are often not in a position to complain against dishonesty: The offending gave him temporary but misguided relief from his major depressive symptoms: The length of time can also be relevant to indicate the degree of planning and to show it was not an impulsive offence: Similarly, where there are repeated offences over a period of time, or the offender has engaged in a course of conduct to avoid detection, prior good character will carry less weight: R v Boughen A Crim R at [].

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In the case of a Ponzi scheme, the precise calculation of the scale and amount of the fraud is less significant than the brazen and continued conduct: A charge of this nature will often be common in cases of fraud or dishonesty against a single victim or multiple instances of supplying drugs over a lengthy period: Remorse will only be relevant as a mitigating factor where the offender tax agents casino nsw provided evidence that he or she has accepted responsibility for his or her actions, and the offender has acknowledged any injury, loss or damage caused by his or her actions or made reparation for such injury, loss or damage or both.

Where delay is taken into account, it is preferable that is done so in the overall assessment of sentence rather than as a quantified reduction on the sentence imposed: Examples of this include the following: The offence was committed for financial gain under 21A 2 o This factor may be relevant to fraud offences but care must be taken by sentencers to ensure there is no double counting.

It is not every case where delay has occurred in the prosecution of an offender that a reduced sentence results, since each case depends upon its own particular circumstances: Such breaches of trust are usually only able to be committed because of the previous good character of the person who has been placed in a position of trust.

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Khoo v R A Crim R at [78]. Others were cases involving quite different objective and subjective considerations, as well as differing sums of money. Following a Crown appeal, the offender was resentenced to ten years with a balance of term of five years.

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