{
 "id": "016",
 "offence": "Conspiracy to dishonestly cause a loss to the Commonwealth (tax fraud) and conspiracy to deal with money reasonably suspected of being the proceeds of crime (money laundering). New South Wales, Australia.",
 "jurisdiction": "Australia, New South Wales",
 "years": "2023 / 2023",
 "story": [
  "Adam and Lauren Cranston were convicted in the Supreme Court of New South Wales of the same conspiracy on two counts: tax fraud against the Commonwealth and money laundering. Both were convicted by a jury after trial; both pleaded not guilty. The Plutus scheme of unpaid payroll tax and GST caused a loss of at least $105,625,304.36. (para. 1; other paragraph numbers not given in the record)",
  "Adam, 36, no record, was one of the architects of both conspiracies for more than three years and controlled the second-tier companies. He gained at least $6,861,782.17. The court agreed with the Crown that his criminality was slightly higher than Menon's. Sentence: 15 years in custody (9 years and 12 years on the two counts, accumulated), with a non-parole period of 10 years. (para. 1; other paragraph numbers not given in the record)",
  "Lauren, 21 at the start of the charge period, was previously of good character. She processed payroll payments and made transfers from the accounts of the second-tier companies, knowing of the fraud from no later than February 2015, for more than two years. The court took into account her subordinate role, small gain and misguided loyalty to her brother Adam. Sentence: 8 years in custody (4 years and 6 years, accumulated by 2 years), with a non-parole period of 5 years. (paragraph numbers not given in the record)",
  "The court noted that Adam's wife, in a written statement, described him as a caring father and husband, and fatherhood was taken into account in assessing hardship to his family. Of Lauren the court said: \"She is a good mother to her young daughter\" and treated the effect of the sentence on her daughter as a mitigating family factor. The Crown considered Lauren's role slightly higher than Hammond's. (paragraph numbers not given in the record)"
 ],
 "male": {
  "case": "R v Adam Cranston",
  "citation": "R v Adam Cranston [2023] NSWSC 1004",
  "court": "Supreme Court of New South Wales",
  "date": "2023-08-22",
  "charge": "Conspiracy to dishonestly cause a loss to the Commonwealth and conspiracy to deal with money reasonably suspected of being the proceeds of crime (Criminal Code (Cth) s 135.4(3); ss 11.5(1) and 400.3(1))",
  "outcome": "Found guilty on both counts by a jury; pleaded not guilty",
  "sentence": "15 years (9 years and 12 years, accumulated); non-parole period 10 years",
  "facts": "Plutus scheme: at least $105,625,304.36; controlled the second-tier companies, gained at least $6,861,782.17, one of the architects of both conspiracies for more than three years; 36, no record. (para. 1; other paragraph numbers not given in the record)",
  "source": "https://www.caselaw.nsw.gov.au/decision/18a1b1be76d2776de8cf01de"
 },
 "female": {
  "case": "R v Lauren Cranston",
  "citation": "R v Lauren Cranston [2023] NSWSC 454",
  "court": "Supreme Court of New South Wales",
  "date": "2023-05-01",
  "charge": "Conspiracy to dishonestly cause a loss to the Commonwealth and conspiracy to deal with money of $1,000,000 or more reasonably suspected of being the proceeds of crime (Criminal Code (Cth) s 135.4(3); ss 11.5(1) and 400.3(1))",
  "outcome": "Found guilty on both counts by a jury; pleaded not guilty",
  "sentence": "8 years (4 years and 6 years, accumulated by 2 years); non-parole period 5 years",
  "facts": "Plutus scheme: at least $105,625,304.36 taken, loss to the Commonwealth at least $101,584,925; processed payroll and made payments from the accounts of the second-tier companies, knowingly involved from no later than February 2015; 21 at the start of the charge period; previously of good character. (paragraph numbers not given in the record)",
  "source": "https://www.caselaw.nsw.gov.au/decision/187d50b6c8c2d5f04063b2b0"
 },
 "law": [
  "Criminal Code s. 718.2(b)",
  "Charter s. 15",
  "Charter s. 28"
 ],
 "after": "",
 "added": "2026-10-17",
 "evidence": {
  "male": {
   "offender_name": {
    "value": "Adam Michael Cranston",
    "quote": "Adam Michael Cranston (Offender)",
    "para": ""
   },
   "offence": {
    "value": "Conspiracy to dishonestly cause a loss to the Commonwealth (tax fraud conspiracy) and conspiracy to deal with money believed to be proceeds of crime (money laundering conspiracy)",
    "quote": "conspiring with each other, Simon Paul Anquetil, Devyn Michelle Hammond, Joshua Meredith Kitson, Peter Larcombe, Daniel Rostankovski and divers others with the intention of dishonestly causing a loss to a third person, namely the Commonwealth.",
    "para": "1"
   },
   "criminal_code_sections": {
    "value": "Criminal Code (Cth) s 135.4(3); ss 11.5(1) and 400.3(1)",
    "quote": "Contrary to sections 11.5(1) and 400.3(1) of the Criminal Code (Cth).",
    "para": "1"
   },
   "plea": {
    "value": "Not guilty; convicted by jury verdict after trial on both counts",
    "quote": "the jury returned verdicts of guilty on both counts in relation to Mr Cranston.",
    "para": "1"
   },
   "sentence": {
    "value": "9 years imprisonment for tax fraud conspiracy; 12 years imprisonment for money laundering conspiracy; accumulated so effective head sentence is 15 years; single non-parole period of 10 years; first parole eligibility 5 March 2033",
    "quote": "Under s 19AB of the Crimes Act 1914 (Cth) a single non-parole period of 10 years commencing on 6 March 2023 is fixed;",
    "para": ""
   },
   "sentence_months": {
    "value": "180",
    "quote": "I have imposed an effective head sentence of 15 years imprisonment commencing on 6 March 2023 and expiring on 5 March 2038.",
    "para": ""
   },
   "crown_position": {
    "value": "Crown submitted objective seriousness of Mr Cranston's conduct is slightly above Mr Menon's",
    "quote": "The Crown submitted, and I agree, that the objective seriousness of Mr Cranston's conduct is slightly above Mr Menon",
    "para": ""
   },
   "victim": {
    "value": "The Commonwealth",
    "quote": "dishonestly causing a loss to a third person, namely the Commonwealth.",
    "para": "1"
   },
   "criminal_record": {
    "value": "No criminal record",
    "quote": "Mr Cranston is 36 years of age and has no criminal record.",
    "para": ""
   },
   "offender_age": {
    "value": "36",
    "quote": "Mr Cranston is 36 years of age and has no criminal record.",
    "para": ""
   },
   "key_facts": {
    "value": "Plutus payroll scheme misappropriated at least $105,625,304.36 in PAYGW and GST; Cranston controlled second tier companies, received financial gain of not less than $6,861,782.17, and was an architect of both conspiracies over more than three years",
    "quote": "I find that for his role in the conspiracies, Mr Cranston received a financial gain of not less than $6,861,782.17",
    "para": ""
   },
   "aggravating": {
    "value": "Highest range of objective seriousness; sophisticated, planned and deceptive offending over more than three years; principal financial motivation; use of vulnerable straw directors; use of good character to assist offending; general deterrence weighs heavily; limited contrition and insight",
    "quote": "I find that the two conspiracies fall towards the highest range of objective seriousness of offences of this kind",
    "para": ""
   },
   "mitigating": {
    "value": "Co-operative conduct of trial; limited assistance to AFP in recovering proceeds; delay and uncertain suspense; custody likely to be harder due to mental health conditions; good character references; family hardship",
    "quote": "I take into account in Mr Cranston's favour this important degree of co-operation in the conduct of the trial.",
    "para": ""
   },
   "gender_mentioned_by_court": {
    "value": "Court notes wife's affidavit describing Mr Cranston as a caring and supportive father and husband; fatherhood referred to in family hardship assessment",
    "quote": "described Mr Cranston as a caring and supportive father and husband",
    "para": ""
   }
  },
  "female": {
   "offender_name": {
    "value": "Lauren Anne Cranston",
    "quote": "Lauren Anne Cranston (Offender)",
    "para": ""
   },
   "offence": {
    "value": "Conspiracy to dishonestly cause a loss to the Commonwealth (tax fraud conspiracy) and conspiracy to deal with money of $1,000,000 or more believing it to be proceeds of crime (money laundering conspiracy)",
    "quote": "with the intention of dishonestly causing a loss to a third person, namely the Commonwealth",
    "para": ""
   },
   "criminal_code_sections": {
    "value": "Criminal Code (Cth) s 135.4(3); ss 11.5(1) and 400.3(1)",
    "quote": "Contrary to sections 11.5(1) and 400.3(1) of the Criminal Code (Cth).",
    "para": ""
   },
   "plea": {
    "value": "Not guilty; convicted by jury verdict on both counts",
    "quote": "Ms Cranston pleaded not guilty and put the Crown to proof, as was her right.",
    "para": ""
   },
   "sentence": {
    "value": "4 years imprisonment for tax fraud conspiracy and 6 years for money laundering conspiracy, accumulated by 2 years; effective head sentence 8 years with a single non-parole period of 5 years; first eligible for parole 13 March 2028",
    "quote": "I have imposed an effective head sentence of 8 years imprisonment commencing on 14 March 2023 and expiring on 13 March 2031.",
    "para": ""
   },
   "sentence_months": {
    "value": "96",
    "quote": "I have imposed an effective head sentence of 8 years imprisonment commencing on 14 March 2023 and expiring on 13 March 2031.",
    "para": ""
   },
   "crown_position": {
    "value": "Crown submitted Ms Cranston's role was slightly above Ms Hammond's role",
    "quote": "whether, as the Crown submits, Ms Cranston's role in the conspiracies was \"slightly above\" Ms Hammond",
    "para": ""
   },
   "victim": {
    "value": "The Commonwealth (Australian Taxation Office revenue)",
    "quote": "with the intention of dishonestly causing a loss to a third person, namely the Commonwealth",
    "para": ""
   },
   "criminal_record": {
    "value": "Prior good character",
    "quote": "The offender is a person of prior good character which should be taken into account in her favour",
    "para": ""
   },
   "offender_age": {
    "value": "21 at the commencement of the indictment period (22 by February 2015)",
    "quote": "The offender was 21 at the commencement of the indictment period.",
    "para": ""
   },
   "key_facts": {
    "value": "Plutus payroll scheme withheld PAYGW and GST owed to the ATO; at least $105,625,304.36 misappropriated; offender processed payroll and made payments from 2nd tier company accounts, knowingly participating from no later than February 2015; loss to Commonwealth at least $101,584,925",
    "quote": "Between 2014 and 2017, Plutus collected from its legitimate clients $141,291,923.08 in PAYGW and GST that it was obliged to remit to the Australian Taxation Office (ATO).",
    "para": ""
   },
   "aggravating": {
    "value": "Loss of over $100 million to the Commonwealth; sustained involvement over more than 2 years; breach of trust; participation in concealment and destruction of records; no contrition shown",
    "quote": "The offender's knowing participation in the conspiracies occurred over a period exceeding 2 years.",
    "para": ""
   },
   "mitigating": {
    "value": "Young and inexperienced; subordinate role acting on instructions; comparatively small financial gain; misplaced loyalty to brother; co-operation in conduct of trial; delay of years before sentence; prior good character; hardship to daughter and family",
    "quote": "her participation was primarily the result of a misguided sense of loyalty to the people directing the conspiracies, particularly her brother, Adam Cranston.",
    "para": ""
   },
   "gender_mentioned_by_court": {
    "value": "Court notes offender is a good mother to her young daughter, and considers the effect of the sentence on her daughter as a family factor in mitigation",
    "quote": "She is a good mother to her young daughter.",
    "para": ""
   }
  }
 }
}