The offender was sentenced following a plea of guilty to 1 count of dishonestly causing a risk of loss contrary to s 135.1(5) of the Commonwealth Criminal Code. Offence related to 344kg of tobacco.
Nature and Circumstances: Excise rate on tobacco was $916.72 per kilogram. Gravamen of offending was the risk of a loss to the Commonwealth revenue of $315,351.68. The commercial nature of offending elevates seriousness beyond the lower range, as does the substantial sum which enterprise put at risk. Whilst this was serious offending it was not as serious an example of this offence as is sometimes seen.
Physical Condition: Offender has chronic health condition including kidney failure, diabetes and obesity. Offender’s current active health issues include maintenance of kidney transplant, management of diabetes and blood pressure, preventative health measures. If kidney transplant fails, offender will require dialysis and consideration of another transplant. Offender’s chronic and debilitating health condition substantially undermines their quality of life.
Offender sentenced to 4 months imprisonment to be released forthwith on a Recognisance Release Order.
Nature and Circumstances: Excise rate on tobacco was $916.72 per kilogram. Gravamen of offending was the risk of a loss to the Commonwealth revenue of $315,351.68. The commercial nature of offending elevates seriousness beyond the lower range, as does the substantial sum which enterprise put at risk. Whilst this was serious offending it was not as serious an example of this offence as is sometimes seen.
Physical Condition: Offender has chronic health condition including kidney failure, diabetes and obesity. Offender’s current active health issues include maintenance of kidney transplant, management of diabetes and blood pressure, preventative health measures. If kidney transplant fails, offender will require dialysis and consideration of another transplant. Offender’s chronic and debilitating health condition substantially undermines their quality of life.
Offender sentenced to 4 months imprisonment to be released forthwith on a Recognisance Release Order.