The first fake tax return prisoner James David Thorn lodged from within the walls of Canberra's jail resulted in a refund of almost $8000 deposited into his bank account.
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He got away with it, so filled out another document with false details for a fellow detainee and more than $6000 was paid into his former girlfriend's account.
Thorn, 28, got away with that one too, and went on to lodge a string of income tax returns containing false information for himself and other detainees at the Alexander Maconochie Centre between November 2010 and August 2011.
Those returns netted more than $18,400 in tax refunds paid into various bank accounts, with another $53,000 withheld after the Australian Taxation Office sensed something was not right.
Thorn's crimes caught up with him when he was sentenced in the ACT Supreme Court on Wednesday to three years in jail after pleading guilty to nine counts of fraud.
The court heard many of the tax returns included fake ABNs and claimed he and the other detainees had earned salaries between $30,000 and $82,000.
The refunds, which ranged from about $1700 to $8000, were deposited into various bank accounts belonging to Thorn, his family members and friends and then often paid out to other accounts, including to his mother.
Justice Richard Refshauge said Thorn's offences, while not particularly sophisticated, were serious and his dishonest behaviour over some time constituted a course of conduct.
He said the offences were deliberate, not isolated or opportunistic, and involved a degree of planning and premeditation that amounted to "a sustained predatory attack of the Commonwealth revenues".
"It appears that, after the first successful attempt by Mr Thorn in obtaining a refund, he was encouraged to continue the conduct with the sole intention of obtaining money to which he and the others participating in the enterprise, were not entitled."
The court heard he attributed his offending to intoxication from prescribed and illicit drugs, as well as disbelief at being able to repeatedly secure large sums of money from the Tax Office.
Thorn also suggested he had been "directed" to submit tax claims by other more mature detainees.
He'd had a troubled childhood, suffered a mental impairment and had used drugs including cannabis, cocaine, ecstasy, heroin and ice from a young age, the court was told.
Justice Refshauge said Thorn's "long and depressing" criminal record, which took in 113 offences, meant he had spent most of his adult years behind bars.
But he had given evidence he wanted to turn his life around.
Justice Refshauge acknowledged the offender had expressed some remorse for his actions and had some prospects for rehabilitation.
He noted that while Thorn had asked to be placed in the jail's management unit so he was separated from detainees who were a bad influence on him, the real test would be when he was released from custody and returned to the community.
"While I am satisfied that he genuinely intends to do what he can to remain crime and drug free, I have significant reservations about the likelihood of that," he said.
He sentenced Thorn to three years' imprisonment. He will be eligible for release in July next year upon entering a three-year good behaviour order.
The Commonwealth prosecutor sought a reparation order, but Justice Refshauge declined that request on grounds he had imposed a "pretty substantial" jail term and Thorn would have little capacity to repay the funds.
