Prosecute evasion and fraud
While we aim to maximise voluntary compliance, if we identify fraud, deliberate or serious non-compliance with revenue laws we will prosecute offenders. This is necessary to:
ensure NSW taxes and benefits are fair and equitable
maintain public confidence in administering laws
act as a deterrent to others considering similar behaviour.
Legislation
OSR has convicted entities who have committed fraud or deliberately not complied under the following legislation:
Common offences
A small number of people or companies deliberately engage in criminal behaviour to:
evade their obligations for state taxes or benefits (such as First Home Owner Grant)
fraudulently use the system to obtain an improper financial benefit.
We prosecute clients, their agents or others when they commit an offence. The most common methods of committing these offences are:
identity fraud
deliberately providing false and misleading information
fabricating records
fraudulent payments
fraudulent use of OSR duty stamps
failing to provide information under notice.
Our recent court cases
We publicise prosecution outcomes to raise awareness of the consequences of non-compliance.
Offence details
- 01/05/2012 - Joint criminal enterprise between father and son
A 49 year old unemployed male pleaded guilty to being involved in a joint criminal enterprise with his son to obtain first home benefits. The defendant pleaded guilty at Parramatta Local Court on 18 January 2012, to 3 charges: making a false Statutory Declaration under s.25A of the Oaths Act 1900 for material benefit. Obtaining a financial benefit by deception under s.178BB of the Crimes Act 1900 and making a false declaration under s.25 of the Oaths Act 1900. The defendant was sentenced on 1 May 2012, before Magistrate Tsavdaridis who handed down a sentence of 450 hours Community Service Order. The defendant also had to pay professional fees of $5,000.
Related legislation: Oaths Act 1900 and Crimes Act 1900
Sentence: 450 hours Community Service Order and professional fees of $5,000
- 11/04/2012 - Payment of duty with a valueless cheque, obtaining a benefit by deception and forging an OSR stamp duty stamp
A 55 year old male construction supervisor from Oakville was charged with 2 charges of s.178B of the Crimes Act 1900 (valueless cheque), 1 charge under s.178BA of the Crimes Act 1900 (benefit by deception) and one charge s.301 of the Crimes Act 1900 (using a false instrument). In December 2011, Magistrate Marsden sentenced the defendant to an 8-month full-time custodial sentence. Professional fees of $48,018 were awarded to the prosecutor and compensation of $76,193.34 to the Office of State Revenue. The defendant appealed against the severity of the sentence. The appeal was heard on 11 April 2012, before Judge Keleman. In summary his Honour considered the appellant had received a lenient sentence and gave a Parker warning. The appellant’s legal counsel withdrew the appeal and Judge Keleman confirmed the sentence imposed by Parramatta Local Court that of an 8-month full-time Custodial Sentence commencing on 11 April 2012 and ending on 11 December 2012. All professional fees and compensation remain unchanged.
Related legislation: Crimes Act 1900
Sentence: 8-month full-time Custodial Sentence. Professional fees of $48,018 were awarded to the prosecutor and compensation of $76,193.34 to the Office of State Revenue totalling $124,211.34
- 04/04/2012 - Joint Criminal Enterprise between Father & Son
A 25 year old male Network Engineer for Optus who applied and received first home benefits pleaded guilty to 3 charges including making a false Statutory Declaration under s.25A of the Oaths Act 1900 for material benefit, obtaining a financial benefit by deception under s.178BB of the Crimes Act 1900 and making a false declaration under s.25 of the Oaths Act 1900. The defendant received a 12 month custodial sentence with a non-parole period of 6 months. The defendant appealed against the severity of this sentence. On 4 April 2012, Judge Maiden allowed the appeal and re-sentenced the defendant to 400 hours Community Service Order. The defendant also had to pay professional fees of $10,000. An order under s.134 LEAP Act was granted requiring the defendant to attend his local Police station to be photographed and finger printed.
Related legislation: Oaths Act 1900 and Crimes Act 1900
Sentence: 400 hours Community Service Order and professional fees of $10,000
- 07/03/2012 - Signing a false Statutory Declaration and failing to advise the Chief Commissioner he is unable to meet the 'residence requirement'
A 29 year old male oil rig worker from Perth pleaded guilty to signing a false Statutory Declaration under the Oaths Act 1900 and failing to meet the 'residence requirement' for a First Home Plus exemption from Duty. Magistrate Hodgeson handed down the sentence on 6 March 2012, at Port Macquarie. Offence against s.25A of the Oaths Act 1900 - 12 Months Good Behaviour Bond. Offence against s.76A of the Duties Act 1997 - $1,000 fine and court costs of $81, Plus professional fees of $9,721.10.
Related legislation: Oaths Act 1900 and Duties Act 1997
Sentence: 12-Month Good Behaviour Bond and $1,000 fine, court costs of $81 and professional fees of $9,721.10
- 23/02/2012 - Declaring a false Statutory Declaration, providing false and misleading information to obtain a material benefit, and failing to satisfy the 'residence requirement' and notify the Chief Commissioner
A 31 year old female pharmacist entered 4 pleas of guilty relating to the First Home Owner Grant and the First Home Plus duty concession before Magistrate Toose in the Local Court, Parramatta. On 23 February 2012, Magistrate Toose sentenced the pharmacist under Section 25A of the Oaths Act 1900 - convicted, 400 hours community service; Section 55(b) of the Taxation Administration Act 1996 - convicted, $5,000 fine; Section 76A(4) of the Duties Act 1997 - convicted, $3,000 fine; and Section 20(4) of the First Home Owner Grant Act 2000 - convicted, $3,000 fine. She was further directed under an Order to attend her local Police station for photographing and fingerprinting.
Related legislation: Oaths Act 1900 (NSW), Taxation Administration Act 1996 (NSW), Duties Act 1997 (NSW), First Home Owner Grant Act 2000 (NSW) and the Law Enforcement (Powers and Responsibilities) Act 2002 (NSW)
Sentence: Convicted of 4 offences, 400 hours community service, $11,000 in fines, a moiety of 50% of the fines, and costs of $800
- 16/02/2012 - Providing false and misleading information to obtain financial benefits
A 28 year old male Chartered Accountant entered 4 pleas of guilty before Magistrate Gilmore in the Downing Centre relating to the First Home Owner Grant and the FHPlus duty concession. The Chartered Accountant was convicted of 4 charges under sections 178BB and 192G of the Crimes Act 1900 and s76A of the Duties Act 1997. He was further directed under an Order to attend a Police station for photographing and fingerprinting.
Related legislation: Taxation Administration Act 1996, Crimes Act and Duties Act
Sentence: Convicted of 4 offences, $2,000 fines/moiety, 2 year s9 good behaviour bond and costs of $5,308
- 23/09/2011 - Providing false and misleading information, obtaining benefits by deception
A 28 year old female Chartered Accountant entered 3 pleas of guilty before Deputy Chief Magistrate Mottley in the Downing Centre relating to the First Home Owner Grant and the FHPlus duty concession. The Chartered Accountant pleaded guilty to 3 charges under sections 178BB and 192G of the Crimes Act 1900 and s76A of the Duties Act 1997. A s134 Order was granted under the Law Enforcement (Powers & Responsibilities) Act, 2002.
Related legislation: Taxation Administration Act 1996, Crimes Act and Duties Act
Sentence: Convicted of 3 offences, $6,520 fines/moiety, 150 hours community service and court costs
- 23/09/2011 - Providing false and misleading information, obtaining benefit by deception
A 39 year old unemployed female was found guilty in Parramatta Court relating to the First Home Owner Grant. The woman pleaded not guilty to a charge under section 178BB of the Crimes Act 1900. She was convicted by Magistrate Viney of the offence. A s134 Order was granted under the Law Enforcement (Powers & Responsibilities) Act, 2002.
Related legislation: Crimes Act
Sentence: Convicted of the offence, $5,000 fine/moiety, 2 year Good Behaviour Bond, $7,000 compensation and court costs
- 25/07/2011 – Making and using copies of false instruments. Plus, obtaining money by deception
A 29 year old male former chef from Haberfield was found guilty of making and using copies of false instruments and obtaining money by deception. The defendant applied and received the First Home Plus exemption from duty using false instruments under a false identity. The defendant pleaded not guilty to the charge, resulting in a 1-day hearing where the defendant was found guilty by Magistrate Ryan. On 25 July 2011, the defendant was sentenced to 200-hours Community Service Order and a Compensation Order awarded to the Prosecutor (OSR) of $28,334.50. An Order was also granted under section 134 of the Law Enforcement (Powers and Responsibilities) Act 2002 to have the defendant finger printed.
Related legislation: Crimes Act 1900
Sentence: Criminal record, 200 hours Community Service Order and Compensation Order of $28,334.50
- 21/07/2011 - Conditions for approval for Special Tax Return
A 52 year old male Sydney solicitor entered a plea of guilty to having contravened the condition of the approval for Special Tax Return Arrangements also known as the Electronic Duties Return. The solicitor lodged an Appeal to the severity of the sentence. The Appeal was heard on 21 July 2011 and dismissed.
Related legislation: Taxation Administration Act 1996
Sentence: Convicted of 3 offences, $19,087 fines, professional and court costs
More information
