Prosecutions

Compliance

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.

Giving false or misleading information is a serious offence. Please be warned that the prosecution results for penalty notice and demerit avoidance included fines up to $4,400 and loss of driving privileges of 2 years

Legislation

Revenue NSW 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
  • avoid nominating or to falsely nominate
  • engage in unlicensed driving.

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 Revenue NSW duty stamps
  • failing to provide information under notice.

Offence details

Fail to Nominate

The law: A person who receives a penalty notice for a camera recorded offence, and was not the driver of the vehicle at the time the offence must, within 21 days supply the name and address of the person who was in charge of the vehicle at the time of the offence.

What does this mean: If you were not the driver, it is a serious offence not to nominate another person.

False Nomination

The law: A person must not falsely nominate another person as the person who was in charge of the vehicle at the time the offence occurred.

What does this mean: It is a serious offence to provide false or misleading information when nominating another person.

Unlicensed Driving

The law: A person must not drive a motor vehicle on any road without being licensed.

What does this mean: It is a serious offence to drive a motor vehicle without a licence or the correct licence type for the vehicle being driven.

Our recent court cases

We publicise prosecution outcomes to raise awareness of the consequences of non-compliance.


18/10/2016: Downing Centre Local Court

Summary: A 50 year old female from Bankstown was detected for a speeding offence at Blacktown. OSR's investigation found she did not hold a valid licence at the time of the offences. She was charged with failing to nominate another person.

Outcome: She was convicted and fined $500, with $174 court costs.


12/10/2016: Downing Centre Local Court

Summary: A 51 year old male from Belmore was detected for traffic offences. OSR's investigation found he did not hold a valid licence at the time of the offences. He was charged with 20 counts of unlicensed driving.

Outcome: He was convicted and fined $24,000, with $450 professional costs and $1,740 court costs and disqualified from driving for 12 months with a 12 month good behaviour bond.


08/09/2016: Downing Centre Local Court

Summary: A 35 year old male from Surfers Paradise nominated an international driver for speeding and red light offences. OSR's investigation found no evidence to show the nominated person ever existed. He was charged with 6 counts of falsely nominating another person.

Outcome: He was convicted and fined $6,600, with $1,000 professional costs and $783 court costs and disqualified from driving for 6 months.


08/09/2016: Downing Centre Local Court

Summary: A company from Drummoyne nominated an international driver for speeding offences. OSR's investigation found no evidence to show the nominated person ever existed. The company was charged with 3 counts of falsely nominating another person.

Outcome: The company was convicted and fined $3,300, with $440 professional costs and $552 court costs.


11/08/2016: Downing Centre Local Court

Summary: A 22 year old male from Yagoona nominated a 48 year old female for a speeding offence which took place in Guildford. OSR's investigation found that the nominee was not in Australia and did not hold a valid license at the time of the offence. He was charged with falsely nominating another person.

Outcome: He was convicted and fined $1,100, with $600 professional costs and $174 court costs.


08/08/2016: Downing Centre Local Court

Summary: A 36 year old male from Lakemba nominated an international driver for a speeding offence which took place in Wooloomooloo. OSR's investigation found that the nominee was not in Australia at the time of the offence. He was charged with falsely nominating another person.

Outcome: He was convicted and fined $1,754, with $1,800 professional costs and $174 court costs.


08/08/2016: Downing Centre Local Court

Summary: A company from Belmore nominated an international driver for a traffic offence which took place in Kingsgrove. OSR's investigation found that the nominee was not in Australia at the time of the offence. The company was charged with 1 count of false statement.

Outcome: The company was convicted and fined $5,248, with $1,800 professional costs and $174 court costs.


08/08/2016: Downing Centre Local Court

Summary: A 31 year old male from Granville nominated an international driver for red light offences. OSR's investigation found that the nominee was not in Australia at the time of the offences. He was charged with 2 counts of falsely nominating another person.

Outcome: He was convicted and fined $3,840, with $1,800 professional costs and $348 court costs.


08/08/2016: Downing Centre Local Court

Summary: A 47 year old male from Minto nominated an international driver for a speeding offence which took place in Sydney. OSR's investigation found that the nominee was not in Australia at the time of the offence. He was charged with falsely nominating another person.

Outcome: He was convicted and fined $1,915, with $1,800 professional costs and $174 court costs.


26/07/2016: Downing Centre Local Court

Summary: A 50 year old female from Merrylands nominated international drivers for speeding offences. OSR's investigation found that the nominees were not in Australia at the time of the offences. She was charged with 6 counts of falsely nominating another person.

Outcome: She was convicted and fined $1,200, with $2,500 professional costs and $1131 court costs and disqualified from driving for 3 years.


21/06/2016 – Downing Centre Local Court

Summary: A company from Chullora nominated an international driver for speeding offences. OSR’s investigation found that the nominee was not in Australia at the time of the offences. The company also failed to nominate a driver for other speeding and traffic offences. The company was charged with 2 counts of falsely nominating another person and 5 counts of failing to nominate another person.

Outcome: The company was convicted and fined $23,100, with $400 professional costs and $783 court costs.


21/06/2016 – Downing Centre Local Court

Summary: A company from Greenacre nominated an international driver for speeding offences. OSR’s investigation found that the nominee was not in Australia at the time of the offences. The company was charged with 3 counts of falsely nominating another person.

Outcome: The company was convicted and fined $13,200, with $400 professional costs and $348 court costs.


17/05/2016 – Downing Centre Local Court

Summary: A 47 year old male from Woolloomooloo nominated a 20 year old female for speeding and traffic offences. OSR’s investigation found that the she was not the driver at the time of the offences. He was charged with 6 counts of falsely nominating another person.

Outcome: He was convicted and fined $8,800, with $5,000 professional costs and $1,131 court costs and disqualified from driving for 12 months.


10/05/2016 – Downing Centre Local Court

Summary: A 49 year old female from Edmondson Park was nominated for a speeding offence at Guildford. OSR’s investigation found that the she was not in Australia at the time of the offence. She was charged with failing to nominate another person.

Outcome: She was convicted and fined $1,000, with $350 professional costs.


10/05/2016 – Downing Centre Local Court

Summary: A 43 year old male from Keiraville was detected for speeding and traffic offences. OSR’s investigation found that the driver did not hold a valid licence at the time of the offences. He was charged with drive whilst suspended.

Outcome: He was convicted and fined $1,300, with $350 professional costs and $348 court costs and was disqualified from driving for 3 months.


10/05/2016 – Downing Centre Local Court

Summary: A 31 year old female from Greystanes nominated a 69 year old male for a speeding offence which took place at North Ryde. OSR’s investigation found that the nominee was not in Australia at the time of the offence. She was charged with falsely nominating another person.

Outcome: She was convicted and fined $1,500, with $300 professional costs and $87 court costs and disqualified from driving for 12 months.


10/05/2016 – Downing Centre Local Court

Summary: A 56 year old male from Dickson ACT was nominated for speeding and traffic offences. OSR’s investigation found that the nominee did not hold a valid licence at the time of the offences. He was charged with unlicensed driving.

Outcome: He was convicted and fined $6,080, with $800 professional costs, and $696 court costs and was disqualified from driving for 18 months.


21/04/2016 – Oaths Act and Crimes Act offences

Detail: A 27 year old male Business Analyst pleaded guilty to one offence under s.25A of the Oaths Act 1900 and one charge under s.192G(b) of the Crimes Act 1900 before Magistrate Still. The defendant had applied and received a First Home Owner Grant of $7,000 along with an Exemption from paying the duty of $12,873. The defendant failed to reside in the property that was the subject of the benefits and supplied a number of false documents to support his claim that he had resided in the property, including two false Statutory declarations. On 21 April 2016, Magistrate Still sentenced the defendant to 150 Hours Community Service Order for the s.192G(b) Crimes Act charge and a $2,000 fine in respect of the s.25A Oaths Act charge. His Honour made an order for professional costs of $12,000 to be paid by the offender and to report to Hurstville Police Station to be finger printed, pursuant to s.134 of the Law Enforcement (Powers & Responsibilities) Act 2002.

Related legislation: Oaths Act 1900, Crimes Act 1900 and Law Enforcement (Powers & Responsibilities) Act 2002.


22/03/2016 – Downing Centre Local Court

Summary: A 38 year old male from Koonawarra nominated a female for speeding offences. OSR’s investigation found that photographs of the offences appear to show a male driver. He was charged with 2 counts of drive unlicensed and 2 counts of falsely nominating another person.

Outcome: He was convicted and fined $3,106, with $534 court costs.


22/03/2016 – Downing Centre Local Court

Summary: A 28 year old male from Lalor Park was detected for a red light offence at Smithfield. OSR’s investigation found that the driver did not hold a valid licence at the time of the offence. He was charged with drive whilst suspended.

Outcome: He was convicted and fined $650, with $178 court costs and disqualified from driving for 12 months.


16/03/2016 - Crimes Acts offence

Detail: A 26 year old male grocery packer/student pleaded guilty to 3 charges under s.25A of the Oaths Act 1900, 1 charge under s.44(1)(a) of the First Home Owner Grant (New Homes) Act 2000 and 1 charge under s.55(a) of the Taxation Administration Act 1996 (TAA) before Magistrate K Stafford. The defendant had applied and received a First Home Owner Grant (FHOG) of $14,000 together with an exemption from paying duty of $5,675. The defendant failed to reside in the property that was the subject of the benefits and supplied a number of false documents to support the claim that he had resided in the property, including a false Statutory Declaration. On 16 March 2016, Magistrate Stafford sentenced the defendant to a 150 Hours Community Service Order for the Oaths Act charge, to be served concurrently, fined him $1,000 for the s.44 FHOG charge, $2,000 for the s55(a) TAA charge, with a moiety of $1,500. Her Honour also made an order for professional costs of $10,906 and for the defendant to report to Parramatta Police Station to be finger printed and photographed, pursuant to s.134 of the Law Enforcement (Powers & Responsibilities) Act 2002.

Related legislation: First Home Owner Grant (New Homes) Act 2000, Oaths Act 1900, Taxation Administration Act 1999 and Law Enforcement (Powers fr Responsibilities) Act 2002.


01/03/2016 – Crimes Acts offence

Detail: A 28 year old male IT Worker pleaded guilty to 2 charges under s.25A of the Oaths Act 1900, 1 charge under s.20(4) of the First Home Owner Grant (New Homes) Act 2000 and 1 charge under s.44(1)(a) of the First Home Owner Grant (New Homes) Act 2000 charges before Magistrate Still. The defendant had applied and received a First Home Owner Grant (FHOG) of $7,000 along with an exemption from paying duty of $16,191. The defendant failed to reside in the property that was the subject of the benefits and supplied a number of false documents to support the claim that he had resided in the property, including 2 false Statutory Declarations. On 3 March 2016, Magistrate Still sentenced the defendant to a 150- Hours Community Service Order for the 2 Oaths Act charges, to be served concurrently. In respect of the s.20(4) FHOG charge, he was given a $1,000 fine and in respect of the s.44 FHOG charge, the defendant received a s.10 (no record of a conviction) under the Crime Sentencing Procedure Act 1999. His Honour made an order for professional costs of $13,000 to be paid by the offender and to report to Parramatta Police Station to be finger printed, pursuant to s.134 of the Law Enforcement (Powers & Responsibilities) Act 2002.

Related legislation: First Home Owner Grant (New Homes) Act 2000 Oaths Act 1900 & Crimes (Sentencing Procedure) Act 1999. Law Enforcement (Powers & Responsibilities) Act 2002


09/02/2016 - Downing Centre Local Court

Summary: A 33 year old male from Papua New Guinea was detected for speeding offences. OSR's investigation found that the driver did not hold a valid licence at the time of the offences He was charged with 7 counts of drive unlicensed.

Outcome: He was convicted and fined $13,850, with $2,300 professional costs and $1,246 court costs and disqualified from driving for 5 years.


02/02/2016 - Downing Centre Local Court

Summary: A 27 year old female from Guildford was nominated for speeding and traffic offences. OSR's investigation found that the driver did not hold a valid licence at the time of the offences. She was charged with 15 counts of drive unlicensed.

Outcome: She was convicted and fined $3,000, with $4,400 professional costs and $6,052 court costs and disqualified from driving for 5 years and placed on a 2 year good behaviour bond.


19/01/2016 - Downing Centre Local Court

Summary: A 43 year old male from Waterloo was detected for speeding offences. OSR's investigation found that the driver did not hold a valid licence at the time of the offences. He was charged with 2 counts of driving whilst suspended.

Outcome: He was convicted and fined $1,000, with $450 professional costs and $356 court costs and disqualified from driving for 12 months.


08/12/2015 - Downing Centre Local Court

Summary: A 36 year old male from Bonnyrigg nominated a 29 year old female for speeding and traffic offences. OSR’s investigation found that the nominee was not the driver at the time of the offences. He was charged with 9 counts of falsely nominating another person.

Outcome: He was convicted and fined $25,200, with $1,000 professional costs and $3,827 court costs and disqualified from driving for 12 months.


08/12/2015 - Downing Centre Local Court

Summary: A 73 year old female from Killarney Vale was nominated for a speeding offence which took place in Killarney Vale. OSR’s investigation found that photographs of the offence appear to show a younger male driver. She was charged with failing to nominate another person.

Outcome: She was convicted and fined $300, with $150 professional costs and $89 court costs.


01/12/2015 – Crimes Acts offence

Detail: A 63-year old male Builder pleaded not guilty to a charge under s.192G Crimes Act, which was the subject of a 1-day hearing before Magistrate Bartlett on 22 July 2015. The defendant back dated a home building contract and supplied a letter to OSR, stating in that letter that his company had entered into a contract to build a home earlier than in fact took place. This enabled the Applicant to the First Home Owner Grant to obtain a further $7,000 grant. On 11 November 2015, Magistrate Bartlett sought a Home Detention Assessment, to ascertain if the defendant was suitable for home detention. This assessment found the defendant was unsuitable for home detention. On 11 November 2015, Magistrate Bartlett stated that the defendant showed no contrition or remorse and no culpability. The fraud was deliberate and pre-mediated, with the defendant having a history of similar type offences with NSW Fair Trading. He sentenced the defendant to a 12-month custodial sentence, with a non-parole period of 7-months. His Honour approved a cost order of $19,456. The defendant applied for and received bail, he also lodged a severity appeal at Parramatta District Court. This appeal was heard on 1 December 2015, before Judge Buscumbe. His Honour determined that the defendant’s crime had not broken the threshold of section 5 of the Crimes (Sentencing Procedure) Act 1999, where other options were available to the Court, other than full-time imprisonment. He set aside the 12-month custodial sentence and issued a 2-year Good Behaviour Bond, plus a $5,000 fine, of which 50% is to go to the prosecutor, cost order confirmed.

Related legislation: Crimes Act 1900, Crimes (Sentencing Procedure) Act 1999, Law Enforcement (Powers & Responsibilities) Act 2002


13/07/2015 – Oaths Acts offence

Detail: A 29-year old woman was sentenced on 13 July 2015 at Parramatta Local Court by Magistrate Still. The defendant had previously pleaded guilty to one charge under s.25A of the Oaths Act 1900 (False declaration for material benefit) and one charge under s.44(1)(a) of the First Home Owner Grant (New Homes) Act 2000 (False or misleading statement). The defendant had purchased a property with a tenant in occupation and applied for both First Home Plus and the First Home Owner Grant. During this tenancy the defendant switched the electricity into her name to obtain electricity invoices that she subsequently supplied to the Office of State Revenue along with a First Home Benefits statutory declaration to support the claim that she met the “residency requirement”. His Honour sentenced the defendant to a 2-year good behaviour bond under s.9 of the Crimes (Sentencing Procedure) Act 1999 along with a $2,000 fine. The defendant was also given a $2,000 fine on the First Home Owner Grant (New Homes) Act 2000 charge. His honour made orders for professional costs of $12,000 to be paid by the offender and to report to Hornsby Police Station to be finger printed pursuant to s.134 of the Law Enforcement (Powers & Responsibilities) Act 2002.

Related legislation: Oaths Act 1900, First Home Owner Grant (New Homes) Act 2000, Crimes (Sentencing Procedure) Act 1999, Law Enforcement (Powers & Responsibilities) Act 2002


07/08/2014 – Fraud (Obtains Benefit by Deception)

Detail: A 41 year old male Financial Analyst pleaded guilty at Parramatta Local Court on 7 August 2014. The defendant pleaded guilty to two charges, one under s.192E of the Crimes Act 1900 (Obtaining money by deception) & one under s.44 First Home Owner Grant (New Homes) Act 2000. A further two charges (s.192G of the Crimes Act 1900) were placed on a form one. The defendant applied and received the First Home Owner Grant along with the Boost. The defendant back dated a “Home Building Contract” and in doing so, became eligible for a $7,000 Boost. The defendant supplied two forms along with a Statutory declaration disclosing that a contract had been executed at an earlier date, than it actually had. His Honour sentenced the defendant to 150 Hours Community Service Order, $100 fine, Professional Costs of $5,460 a Moiety to the Prosecutor of 50% of the fine. His honour also made an order that the defendant must report to Blacktown Police Station to be finger printed, pursuant to s.134 of the Law Enforcement (Powers & Responsibilities) Act 2002.

Related legislation: Crimes Act 1900, & Crimes (Sentencing Procedure) Act 1999.


05/05/2014 – False or misleading statement

Summary: A 40 year old male Courier Driver was found guilty at Kogarah Court to one charge on 5 May 2014 and was sentenced to 4 months imprisonment, suspended upon entering a bond and professional costs of $6,000.

Detail: A 40 year old male Courier Driver was found guilty at Kogarah Court on 5 May 2014, by Magistrate Haskett. The defendant plead guilty to one charge under s.192G of the Crimes Act 1900 (obtaining money by false or misleading statement).

The defendant’s brother applied for and received the First Home Plus and First Home Owner Grant. The defendant assisted by his brother switched the electricity user account into his brother’s name and coerced the tenant into signing a statement that the defendant’s brother resided at the grant property. This statement was sent to the Office of State Revenue to support a claim that the defendant’s brother had met the ‘residency requirement’.

Her Honour sentenced the defendant to a term of imprisonment for 4 months, suspended upon entering a bond pursuant to s.12 of the Crimes (Sentencing Procedure) Act 1999. Her Honour also made an order for professional costs of $6,000 to be paid and for the offender to report to Kogarah Police Station to be finger printed, pursuant to s.134 of the Law Enforcement (Powers & Responsibilities) Act 2002.

Related legislation: Crimes Act 1900, Crimes (Sentencing Procedure) Act 1999 and Law Enforcement (Powers & Responsibilities) Act 2002.

Sentence: Imprisonment for 4 months, suspended upon entering a bond and professional costs of $6,000.


17/12/2013 - False or misleading statement

Summary: A 32-year-old male Principal in a South Western Sydney Real Estate Agency pleaded guilty at the Parramatta Court before Magistrate Bapte to 2 charges on 17 December 2013 and was sentenced to a 12-month good behaviour bond and prosecutors costs of $16,500.

Detail: A 32-year-old male Principal in a South Western Sydney Real Estate Agency was found guilty at Parramatta Court on 17 December 2013, by Magistrate Bapte. The defendant pleaded guilty to 2 charges under s.178BB of the Crimes Act 1900, obtaining money by false or misleading statement.

The defendant applied and received the Exemption from Duty along with the First Home Owner Grant. The defendant supplied an invoice for bathroom renovations to support a claim that he had met the 'Residency requirement'. The invoice had been fabricated as no such renovations had taken place.

Her Honour was highly critical of the defendant’s conduct, noting as a real estate agent he had knowledge of the system that he defrauded, using his influence on a contractor who did work for his business. Magistrate Bapte stated that the defendant’s conduct was analogous to Social Security fraud and struck at the very integrity of the system. Her honour found the offence proven and sentenced the defendant to a Section 9 Good Behaviour Bond (12-months) pursuant to the Crimes (Sentencing Procedure) Act 1999. Her honour also made an order for the Prosecutors costs of $16,500 to be paid by the offender.

The defendant appealed against the severity of this sentence. The appeal was scheduled to be heard on 26 February 2014, at Parramatta District Court, but was transferred to Campbelltown District Court before Judge English. Her Honour considered that the sentence handed down in the local court was lenient and considered the matter not trivial and dismissed the appeal.

Related legislation: s178BB of the Crimes Act 1900.

Sentence: 12-month good behaviour bond and prosecutor costs of $16,500.


08/07/2013 - Intention to defraud by false or misleading statement and accessory before the fact

Summary: A 63 year old female Bank Clerk pleaded guilty at the Sydney Downing Centre Local Court before Magistrate Gilmour to 2 charges on 8 July 2013 and was sentenced to a 2-year Good behaviour Bond and Professional Costs of $5,000.

Detail: A 63 year old female Bank Clerk pleaded guilty at the Sydney Downing Centre Local Court before Magistrate Gilmour to the following charges: 1 x s192G(1)(b) of the Crimes Act, 1900 as principal charge to a Form 1 and secondary charge, 1 x s346 Crimes Act, 1900. An Order under s134 Order of Law Enforcement (Powers & Responsibilities) Act, 2002. The defendant’s daughter purchased a property at Panania, NSW and obtained the First Home Plus duty exemption worth $12,817 as well as the First Home Owner Grant of $14,000. The property had been continuously leased since the purchase and her daughter had never resided in the property. The defendant dishonestly lodged a Statutory Declaration to the Office of State Revenue with the intention to obtain a financial advantage. The declaration included a statement that was false to the knowledge of both the defendant and her daughter. Before committing the principal offence, the defendant arranged for various invoices which had been addressed to grant property, to be forwarded to her to give the appearance that her daughter, complied with the Residency Requirement. The defendant acted as an accessory before the fact.

Related legislation: s192G(1)(b) of the Crimes Act, 1900, s346 Crimes Act, 1900 and s134 Order of Law Enforcement (Powers & Responsibilities) Act, 2002.

Sentence: 2-year good Behaviour Bond and to pay Professional Costs of $5,000 and report to a Police station to be fingerprinted and photographed.


08/07/2013 - False Statutory Declaration signed under oath

Summary: A 22 year old female student pleaded guilty at the Sydney Downing Centre Local Court before Magistrate Gilmour to 4 charges on 8 July 2013 and was sentenced to a 2-year Good behaviour Bond, fines totalling $1,500 with moiety of 50% to the Prosecutor and Professional Costs of $6,500.

Detail: A 22 year old female student pleaded guilty at the Sydney Downing Centre Local Court before Magistrate Gilmour to the following charges: 1 x s25A of the Oaths Act, 1900 as principal charge to a Form 1 and secondary charges, 1 x s44(1)(b) of the Taxation Administration Act, 1996, 1 x s20(4) of the First Home Owner Grant Act 2000, 1 x s76A(4) of the Duties Act, 1997. Order under s134 of Law Enforcement (Powers & Responsibilities) Act, 2002. The defendant purchased a property at Panania, NSW and obtained the First Home Plus duty exemption worth $12,817 as well as the First Home Owner Grant of $14,000. The property had been continuously leased since the purchase and she had never resided in the property but signed a Statutory Declaration stating that she had taken up residency. The defendant supplied several utility bills in support of her claim for residency. On 8 July 2013, her Honour sentenced her to a 2-year good Behaviour Bond and fines totalling $1,500 with moiety of 50% to the Prosecutor. The defendant was to also pay Professional Costs of $6,500 and an Order made to report to a Police station to be fingerprinted and photographed.

Related legislation: s.25A Oaths Act 1900, s44(1)(b) of the Taxation Administration Act, 1996, s20(4) of the First Home Owner Grant Act 2000, s76A(4) of the Duties Act, 1997, s134 of Law Enforcement (Powers and Responsibilities) Act, 2002.

Sentence: 2-year Good behaviour Bond, fines totalling $1,500 with moiety of 50% to the Prosecutor and Professional Costs of $6,500 and report to a Police station to be fingerprinted and photographed.


25/06/2013 - False Statutory Declaration signed under oath

Summary: A 45 year old male Commercial Helicopter Pilot pleaded guilty at the Downing Centre Local Court before Magistrate Buscombe to 3 charges and on 25 June, 2013 was sentenced to a 2 year Good Behaviour Bond and fines totalling $4,000.

Detail: A 45 year old male Commercial Helicopter Pilot pleaded guilty at the Downing Centre Local Court before Magistrate Buscombe to the following charges: 1x s.25A of the Oaths Act, 1x s.20(4) of the First Home Owner Grant Act and 1x s.76A of the Duties Act. The defendant purchased a property at Weston (Newcastle) and obtained the FHPlus exemption from duty worth $3,925 along with the First Home Owner Grant of $14,000. The property had been continuously rented from the time the defendant purchased the property and he had never resided in the property, but signed a Statutory Declaration stating that he had taken up residence. The defendant supplied a number of utility bills to support his claim of residency. On 25 June 2013, his Honour sentenced the defendant to a 2 year Good Behaviour Bond and fines totalling $4,000. The defendant to pay the Prosecutors costs of $4,677. The defendant to report to a Police station within 7 days to be finger printed and photographed.

Related legislation: s.25A Oaths Act 1900, s.76A Duties Act 1997, s.20(3) of the First Home Owner Grant Act 2000, Crimes (Sentencing Procedure) Act 1999 & Law Enforcement (Powers and Responsibilities) Act

Sentence: 2 year Good Behaviour Bond, fines totalling $4,000, pay the Prosecutors costs of $4,677 and report to a Police station within 7 days to be finger printed and photographed


13/05/2013 - Making and using a false instrument

Summary: A 35 year old male Medical Sales Representative pleaded guilty at the Downing Centre Local Court to 3 charges and was sentenced on 13 May 2013 by Magistrate Buscombe to 300 Hours Community Service, 2-year Good Behaviour Bond and a $500 fine.

Detail: A 35 year old male Medical Sales Representative pleaded guilty at the Downing Centre Local Court before Magistrate Buscombe to the following charges: 1x s.25A of the Oaths Act, 1xs.192G of the Crimes Act and 1xs.20(3) FHOG Act.

The defendant purchased a property at Coffs Harbour and obtained the FHPlus exemption from duty worth $18,975 along with the First Home Owner Grant of $14,000. The defendant never resided in the property, but signed a Statutory declaration stating that he had taken up residence. The defendant supplied a number of utility bills and a letter from the tenant claiming the defendant resided with the tenant.

Related legislation: s.25A Oaths Act 1900, s.192G Crimes Act 1900 and s.20(3) of the First Home Owner Grant Act, Crimes (Sentencing Procedure) Act 1999 & Law Enforcement (Powers and Responsibilities) Act

Sentence: 300 Hours Community Service, 2-year Good Behaviour Bond and a $500 fine, pay the Prosecutors costs of $14,000 and report to a Police station within 7-days to be finger printed and photographed


01/11/2012 - Making and using a false instrument

Summary: A 37-year-old male principal in a North Coast real estate agency was found guilty of 2 charges and was sentenced on 1 November 2012 by Magistrate Evans to a 2-year good behaviour bond and ordered to pay costs of $32,833.48

Detail: A 37-year-old male principal in a North Coast real estate agency pleaded not guilty to 2 charges of making and using a 'false instrument'. This resulted in a 3 day hearing from 15 to 17 August 2012.

On 1 November 2012, Magistrate Evans found the defendant guilty of the two charges and sentenced him to a 2-year good behaviour bond and ordered him to pay costs of $32,833.48.

Magistrate Evans ordered the defendant to Macksville police station to be photographed and finger printed. No conviction was recorded after a request from his legal counsel.

The defendant appealed this decision, however the appeal was subsequently dismissed in Coffs Harbour District Court on 26 April 2013, before Judge Garling.

Related legislation: Crimes Act 1900, Crimes (Sentencing Procedure) Act 1999 and Law Enforcement (Powers and Responsibilities) Act 2002

Sentence: 2-year good behaviour bond and ordered to pay costs of $32,833.48


06/08/2012 - False Statement Supplied by a Registered Valuer

Summary: A 42 year old male registered valuer pleaded guilty to five charges and was sentenced on 6 August 2012 by Magistrate Barkell to a 160 hour Community Service Order, $2,100 in fines and $2,824.17 in professional costs

Details: A 42 year old male registered valuer was charged with breaches of the Crimes Act 1900 and Taxation Administration Act 1996.

The defendant lodged a Land tax variation form stating his main place of residence was at a Seaforth address despite the defendant never living at the address as no home existed. By lodging the form the defendant would not have to pay Land tax for 4-years.

The defendant also completed a valuation on a Killarney Heights property, valuing the property at $138,000 which was well below market value. This valuation was lodged with the Office of State Revenue to determine stamp duty liability on the transfer. The OSR did not accept the valuation and as a result charges were laid.

The defendant received a 160 hour Community Service Order, $2,100 in fines and $2,824.17 in professional costs. Magistrate Barkell also made an order that the defendant present himself to Hornsby Police Station to be photographed and finger printed.

Related legislation: Crimes Act 1900 & Taxation Administration Act 1996

Sentence: A 160 Hour Community Service Order, fines of $2,100 and professional fees of $2,824.1


04/06/2012 – False declaration leads to $11, 000 in fines and community service

Summary: A 30 year old female pharmacist appealed against a previous judgement, to have the Community Service Order reduced to 250 hours with all other orders confirmed. This includes $11,000 in fines and the defendant now has a criminal record.

Details: A 30 year old female pharmacist 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 and First Home Owner Grant along with supplying information that was false or misleading under the Taxation Administration Act. The defendant was sentenced at Mount Druitt Local Court on 23 February 2012 with the following sentence handed down: Offence against s.25A of the Oaths Act 1900 – 400 Hours Community Service Order, Offence against s.76A of the Duties Act 1997 - $3,000 fine, Offence against s.20(4) First Home Owner Act 2000 – Fine $3,000 and Offence against s.55(b) of the Taxation Administration Act 1996 Fine $5,000. An order was granted to have the defendant photographed and fingerprinted. The defendant lodged an Appeal against the severity of the s.25A sentence only. This was heard on 4 June 2012, at Parramatta District Court in front of Judge Delaney. His Honour quashed the 400 – hours Community Service Order and re-issued the order for 250-hours Community Service Order. All other orders confirmed.

Related legislation: First Home Owner Grant Act 2000, Taxation Administration Act 1996 Oaths Act 1900 & Duties Act 1997

Sentence: 250 Hours Community Service Order and $11,000 fines


01/05/2012 - Joint criminal enterprise between father and son

Detail: 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

Last updated: 30 July 2017