appeal against sentence — six counts of tax fraud offences contrary to s 29D of the Crimes Act 1914 (Cth) and ss 134.2(1) and 135.1(5) of Commonwealth Criminal Code — original sentence imposed 6 years and 6 months’ imprisonment with 5 year non-parole period — offender’s mother sentenced for same offences to 6 years and 6 months’ imprisonment with 4 year non-parole period — offender absconded — offender sentenced 7 months later in offender’s absence — no subjective case presented for offender — non-parole period — misapplication of state sentencing principles — sentencing judge in error by fixing non-parole period with regard to offender’s lack of special circumstances, pursuant to state sentencing legislation — rehabilitation — offender’s good conduct in prison indicates good prospects of rehabilitation — parity — little to distinguish subjective cases of offender and mother — leave to appeal against sentence granted — non-parole period altered — 6 year 6 month custodial sentence imposed with a 4 year non-parole period
