The NSW Supreme Court (Fullerton J) has sentenced a man to imprisonment for 2 years after he pleaded guilty to one count of dishonestly obtaining a gain from the Commonwealth, contrary to s 135.1(1) of the Criminal Code Act 1995 by lodging income tax returns for the 2000, 2001 and 2005 income years “containing false information in that they omitted income in the total amount of $928,574”.
Previously on 17 December 2010, the man was sentenced by Johnson J to an effective term of imprisonment of 8 years with a non-parole period of 4 years and 9 months for a money laundering count contrary to s 400.3(1) of the Code, the subject of the first count on the indictment, and a breach of s 135.1(1) of the Code charged as the second count. His Honour imposed a sentence of 3 years and 6 months on the second count, which he partially accumulated on the sentence of 7 years for the money laundering count. Fullerton J noted that Mr Milne was currently eligible to be considered for release to parole on 16 September 2015.
In the current proceeding, the Court said the man had omitted the $928,574 over the 3 income years in question as consultancy fees for consultancy services he provided to a British Virgin Islands incorporated company (of which he was the director and chairman) through a Swiss incorporated company, and also consultancy fees from an Australian company (paid from on offshore bank account).
Fullerton J sentenced the man to imprisonment for 2 years to date from 17 June 2018 and to expire on 16 June 2020. Her Honour said that would result in an effective sentence of imprisonment of 9 years and 6 months for all of the offending that has been prosecuted on indictment at trial and in the sentence proceedings before her. She fixed a new non-parole period of 5 years to date from 17 December 2010 and to expire on 16 December 2015.
(R v Milne [2012] NSWSC 1538, NSW Supreme Court, Fullerton J, 14 December 2012.)
[LTN 18, 29/1/13]