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9 J. Austl. Tax'n 1 (2006)

handle is hein.journals/jouaustx9 and id is 1 raw text is: By Helen Hodgson* 1. INTRODUCTION In July 2004, three accountants were sentenced to terms of imprisonment of five years each after being convicted of the crime of conspiracy to defraud the Commonwealth. The case (R v Pearce)' sent ripples through the tax community. Appeals against the * Senior Lecturer, Atax UNSW. I would like to thank David Williams for his comments on a draft of this article, and Rob Sceales for verifying factual matters. 1 R v Pearce (Unreported, Supreme Court of Western Australia, McKechnie J, 1 July 2004). JOURNAL OF AUSTRALIAN TAXATION I OF PARCE v. THE Q 'l~ ' UEEN IJ