IN THE COUNTY COURT OF VICTORIA
AT Melbourne
CRIMINAL DIVISION	Revised
Not Restricted
Suitable for Publication	

Case No.  CR-24-02031 
  CR-24-02032 
CR-23-02033

COMMONWEALTH DIRECTOR OF PUBLIC PROSECUTIONS		

v		

PAOLO ESMAQUEL
---

JUDGE:	HER HONOUR JUDGE DAVIS	
WHERE HELD:	Melbourne	
DATE OF HEARING:	30 April 2025	
DATE OF SENTENCE:	28 May 2025	
CASE MAY BE CITED AS:	CDPP v Esmaquel	
MEDIUM NEUTRAL CITATION:	[2025] VCC 645		

REASONS FOR SENTENCE
---

Subject:	CRIMINAL LAW
Catchwords: 	Plea of guilty – dishonestly obtain financial advantage by deception from the Commonwealth (2 charges) – attempt to dishonestly obtain financial advantage by deception from the Commonwealth (2 charges) – making counterfeit money or counterfeit securities (1 charge) – possession of instruments and material used for counterfeiting (1 charge) – possession of instruments and material used for counterfeiting (1 charge) – possession of identification information (1 charge) – possession of equipment used to make etc. identification documentation (1 charge) – do anything with the intention of dishonestly obtain a gain from the Commonwealth (1 charge)
Legislation Cited:	Criminal Code (Cth); Crimes Act 1914; Crimes Act 1958; Sentencing Act 1991
Cases Cited:	DPP (Cth) v Milne [2001] VSCA 93
Sentence:	Total effective sentence of 18 months imprisonment, new single non-parole period of 3 years and 7 months. 

---

APPEARANCES:
	Counsel	Solicitors	
For the DPP	Mr E Dober 	Commonwealth Director of Public Prosecutions	
			
For the Accused	Mr C Hooper	Richard Revill Lawyers	

HER HONOUR:

1	Paolo Vincente Esmaquel, also known as Angela Esmaquel, you have pleaded guilty to a number of charges. 
2	Charge 3, making counterfeit money or counterfeit securities, contrary to s 6 of the Crimes (Currency) Act 1981 (Cth); carries a maximum penalty of 14 years’ imprisonment.
3	You have also pleaded guilty to the following charges which each carries a maximum penalty of 10 years’ imprisonment: 
•	two charges of obtain financial advantage by deception, contrary to s 134.2(1) of the Criminal Code (Cth) (charges 1 and 8);
•	two charges of attempting to obtain financial advantage by deception, contrary to ss 11.1(1) and 134.2(1) of the Criminal Code (Cth) (charges 2 and 10);
•	one charge of dishonestly obtaining a gain, contrary to s 135.1(1) of the Criminal Code (Cth) (charge 9);
•	one charge of possession of instruments and material used for counterfeiting, contrary to s 11(1)(c) of the Crimes (Currency) Act 1981 (Cth) (charge 4); and
•	one charge of possession of instruments and material used for counterfeiting, contrary to s 11(2)(b) of the Crimes (Currency) Act 1981 (Cth) (charge 5). 
4	Finally, you also pleaded guilty to two State charges, each of which carries a maximum penalty of 3 years’ imprisonment:
•	one charge of possession of identification information, contrary to s 192C(1) of the Crimes Act 1958 (Vic) (charge 6); and
•	one charge of possession of equipment used to make etc. identification documentation, contrary to s 192D(1) of the Crimes Act 1958 (Vic) (charge 7).
5	In sentencing you, I have taken into account all of the material provided to me, as well as the oral submissions made by counsel. 
Circumstances of Offending
6	The details of your offending are set out in the Summary of Prosecution Opening for Plea dated 1 April 2025 which was accepted by your counsel and I sentence you on the basis of the facts as set out in that document. I will summarise the offending briefly. 
7	At the time of the offending, you were between 35 and 36 years of age and living in Niddrie. You were born male, but now identify as female. 
FEDERAL CHARGES
8	Your Commonwealth offending can be broken into three categories. 
Taxation fraud  [charges 1 and 2]
9	Between 11 October and 2 November 2021, you obtained a financial advantage, and made further attempts to obtain a financial advantage, from the Commonwealth by submitting ten false Business Activity Statements (BAS) with the Australian Taxation Office (ATO). Overall, you obtained $51,464.00 and attempted to obtain a further $12,093.00.
10	You assumed the identities of Amrit Kour, Angela Sione and Kushal Kumar, fabricated the necessary documentation to become a registered tax agent, and lodged false BAS on behalf of taxpayers (Kour, Kumar and Sione) without their consent. As a result of this conduct, you obtained a financial advantage by deception from the Commonwealth. You gained access to ATO systems by registering as a tax agent, linked various taxpayers to a false tax agent profile then lodged false BAS to generate goods and services tax (GST) refunds on ten separate occasions.
11	On eight of those occasions, you were successful in obtaining a financial advantage by deception (total: $51,464.00). You deposited the disbursements into two separate bank accounts in the names of Sione and Kour, without their knowledge. You then directly transferred the monies from these accounts to your own and spent thousands of dollars on shopping at various outlets.
12	The remaining two occasions were unrealised attempts to obtain financial advantage totalling $12,093.00 by deception.
13	Search warrants jointly executed at your Niddrie address on 22 December 2021 located multiple identity documents (in the names of Kour and Sione). Police also located items relating to charges 3-7. 
Counterfeit charges [charges 3 to 5]
14	Between 20 November and 22 December 2021, you created four counterfeit $50 notes. 
15	These notes (charge 3) were located during the execution of the search warrant on 22 December 2021. At your residence, AFP officers found and seized counterfeit instruments (charge 4) including a printer, scanner, plotter machine, heat gun, vacuum machine and paper cutting tool. They also found and seized other items associated with making counterfeit money (charge 5), including synthetic paper, ink, toner, and various types of substrate.  They also found and seized a large quantity of identification information (charge 6) in physical (mobile phone) and digital (computer) form. Finally, the investigators also seized equipment, including card printers, a Medicare card, and Driving Instructor certification cards, which was capable of, and which you intended to use, to make identification documents and to commit or facilitate the commission of an indictable offence (charge 7). In some cases, identification documents had been altered to impose a picture of you. 
Services Australia fraud [charges 8 to 10]
16	Between 21 February and 10 May 2022, you lodged 172 false claims for social security benefits in the names of compromised identities which you assumed. You directed the payments – totalling $77,639.28 – to 17 bank accounts held in the names of compromised identities that you controlled (charge 8). 
17	Charge 9 concerns the claims totalling $65,000 you made between 21 February and 15 May 2022 for a number of benefits (Pandemic Leave Disaster Benefit, Australia Government Disaster Relief Payment, Family Tax Benefit and Stillborn Baby Payment) with the intention of obtaining a gain from the Commonwealth of Australia. You withdrew the claims prior to any payment being made.
18	Charge 10 concerns the further 55 claims for benefits, intending to obtain a gain of $40,902.28, which were intercepted by Services Australia and not paid.
STATE CHARGES – charges 6 and 7
19	Investigators executing the warrant which revealed the counterfeit money, equipment and materials also located a large amount of identification information (charge 6). The extensive amount of information was in physical form and in digital form, on a computer and mobile phone. The information included a combination of genuine, altered and counterfeit identification information documents. In some cases, identification documents had been altered to impose a picture of you. 
20	The investigators also seized equipment in your possession, including two printers,  which was capable of, and which you intended to use, to make identification documentation and to commit or facilitate the commission of an indictable offence. (Charge 7).

Plea of guilty
21	You indicated your intention to plead guilty at committal mention and were committed on a straight hand-up brief. 
Criminal history
22	You have an extensive history of dishonesty offences. In particular, you have prior convictions for possessing counterfeit money. In May 2022, you were convicted of a number of offences, including obtaining property by deception, theft of motor vehicle, making a false document and dealing with property suspected of being the proceeds of crime. That offending was committed in breach of Community Corrections Orders imposed by the Broadmeadows Magistrates’ Court. 
23	Of greatest relevance is that on 8 November 2024 you were sentenced in this Court by His Honour Judge Maidment to a term of imprisonment of five years and four months, with a non-parole period of three years and four months, in relation to offending between May and December 2022 involving fraudulent claims on the Commonwealth (Medicare) totalling over $7 million (the Maidment sentence). On that date, 689 days were declared as having already been served.  Your current offending occurred between November 2021 and 10 June 2022. Whilst there is some overlap in the offences (for example, obtaining financial advantage by deception), the current charges involve further offending of that nature, as well as offences relating to counterfeit money and identification documents which warrant separate consideration. 
Prosecution Submissions
24	Counsel for the prosecution submitted that your offending was repeated, intense, quite sophisticated and required a high degree of planning and skill. In the Services Australia fraud, you assumed 24 different identities and used 17 different bank accounts. The taxation fraud involved 10 BAS statements over a three-week period, and the Services Australia fraud involved 172 claims over a three month period. 
25	Importantly, all of the offending occurred while you were subject to a Community Corrections Order, and after a warrant had been issued in relation to the significant offending dealt with in the Maidment sentence. You fraudulently obtained a significant sum, that of $130,000, the full amount of which is unlikely to be recovered, and you attempted to obtain over $50,000 more. You exploited government payments designed to target specific needs, such as still born payments, for personal gain. The offending relating to the counterfeit money and identification documents was on a significant scale and would have permitted a range of further offending. 
26	It was submitted that you have demonstrated an ongoing willingness to exploit an honesty-based system for personal gain and that your moral culpability was high. It was also submitted that your prospects for rehabilitation are guarded. 
27	It was submitted that general deterrence should be the primary sentencing consideration in the light of the harmful potential of these types of offences, and the difficulty faced by the authorities in detecting and prosecuting them. It was also submitted that specific deterrence is important because you engaged in this offending while subject to a Community Corrections Order for dishonesty offending, after a warrant had been issued in respect of the offending dealt with in the Maidment sentence, and you committed a high number of offences for personal gain.
28	It was accepted that the principle of totality is the most significant factor in sentencing you to a new total effective sentence, but that the new total effective sentence should reflect the additional criminality present in this offending that was not present before His Honour Judge Maidment. It was submitted that any moderation in sentence flowing from the principle of totality could be reflected in the commencement of the sentences, rather than their duration. 
29	It was conceded that it was open to the Court to have regard to the parts of His Honour’s sentencing reasons which are relevant to your current offending, in particular, His Honour’s findings (based on the psychological report of Ms Gina Cidoni). 
30	It was conceded that there has been some delay between offending and the charges being laid in this case, but that the delay was not inordinate and that the factor of delay had already sufficiently been addressed by the Maidment sentence. Nevertheless, it was submitted this delay is less significant than in the matter before his Honour Judge Maidment as some of the delay on these matters has allowed you to begin your rehabilitation. 
31	The prosecution rejected the submission made by your counsel that your offending occurred in the context of financial need, citing your extensive work history prior to the offending, ultimately submitting your offending was motivated by greed. Further, the submission that you used the money to purchase gender affirming material can only go so far considering you spent significant sums of money on luxury items when alternatives were available. 
Ancillary Orders sought
32	The Crown seeks reparation orders in the sum of $27,933 in favour of the Commissioner of Taxation and in the sum of $77,639.28 in favour of Services Australia. 
33	The Crown also seeks a forfeiture order in respect of the property used in the commission of the offending. 
34	I note that your counsel does not oppose the making of these reparation and forfeiture orders. 
Defence Submissions
35	Your counsel’s primary submission was that the principle of totality is a paramount consideration. It was conceded that you must be sentenced to a term of imprisonment. It was further conceded that the offending in this matter occurred without the involvement of others and therefore your moral culpability is higher than the prior offences. However, it was submitted that if this offending had been considered by His Honour Judge Maidment, the total effective sentence received would have been similar to what was imposed at that time, and therefore you should not be punished with a longer sentence simply because the charges were separated.
36	Your counsel submitted that this matter was delayed and has hung over your head. This impact was exacerbated due to you spending time in custody under pandemic restrictions, and the fact that there are a number of factors that make your time in custody more onerous as outlined in the report of Ms Cidoni (referred to below), which should be considered when determining the appropriate length of sentence and non-parole period. 
37	Your counsel submitted that you used the funds you obtained to access gender affirming treatment and other retail items. It was submitted that your plea was entered at an early stage and carries utilitarian benefit.  
Letter from Witt Gorrie
38	Your counsel provided a letter of support from Witt Gorrie, a social worker from the Beyond Bricks and Bars Project, a service you have been engaging with since January 2023. The letter sets out some of the challenges you have been facing as a transgender woman incarcerated in a male prison – including sexual harassment and bullying. He noted that you have been assisting prisoners by teaching them how to cook and helping them to read and write their mail. Although you have been receiving Hormone Replacement Therapy since May 2024, you have had limited access to trauma-specific mental health and alcohol or drug counselling.  Additionally, there are no LGBTQIA+ services available in Victorian prisons. 
39	You have the support of your family and intend to live with them upon your release from custody. You intend to commence study in counselling or social work upon your release. 
Report of Gina Cidoni 
40	Your counsel also submitted a psychological assessment report from Ms Gina Cidoni dated 29 July 2024 which was prepared for the plea before His Honour Judge Maidment. In line with the Crown’s concession that it would be open to me to do so, I have adopted His Honour Judge Maidment’s findings as outlined in paragraph 29 above concerning your mental health conditions, and the difficulties you have experienced in custody in a male prison. I note Ms Cidoni’s opinion that your isolation in custody has worsened your PTSD symptoms as well as your anxiety about being in a male prison. You have limited mental health coping strategies and limited access to mental health treatment in custody.  
41	I further note that in her report, Ms Cidoni recorded that you had a good upbringing, with a supportive family, and that you had a good work ethic prior to offending. You have found it impossible to sustain abstinence from drugs when in the community. Your parents support your transition and visit you weekly and you will have stable accommodation upon your release. You receive daily medication for HIV. Your substance use disorder and gambling disorder are in remission while you are in custody. 

Sentencing Considerations
42	Charges 1-5 and 8-10 on the indictment are federal offences, carrying sentences to be imposed under Part 1B of the Crimes Act 1914 (Cth). Charges 6 and 7 are state offences and the sentence for these offences must be imposed in accordance with the Sentencing Act 1991 (Vic). The relevant sentencing principles for the state and federal offences are similar. 
43	In relation to the federal offences, I take into account the maximum penalties for each offence, the quantum involved in the fraud (nearly $130,000, with attempts to obtain $50,000 more), the sophistication and extent of dishonesty reflected in the three categories of fraud you engaged in, the significant scale of the counterfeit money and identification documents, the very significant number of individual acts of criminality, and the unlikelihood that the Commonwealth will recover the loss incurred (even with an order for reparation). I note that offences against the revenue are not victimless crimes: the entire community suffers. In this case, the victims whose identities you compromised or misused have also suffered. You exploited programs that depend significantly on honesty. 
44	General deterrence is to be given pre-eminent weight in sentencing you, for a number of reasons. Firstly, crimes against the revenue are hard to detect, produce great rewards if undetected, and affect the community as a whole. Secondly, the investigation and prosecution of such fraud consumes considerable public resources. Thirdly, the risk of detection and punishment must exceed the amount of monies that can be obtained. Fourthly the taxation system, and social security system, relies upon the self-assessment of its participants and therefore their honesty. Finally, counterfeit money undermines community confidence in currency and its place in the banking system. 
45	Specific deterrence is particularly important in this case because of the seriousness and persistence of the offending, as well as the fact that it was engaged in for personal gain. This factor is of greater importance given your prior convictions for dishonesty offending, and of even greater importance again in the light of the fact that your offending was committed during the operational period of a Community Corrections Order imposed on 15 February 2021 at the Broadmeadows Magistrates’ Court for 18 months (for dishonesty offending), and after the execution of the search warrant in relation to the offending dealt with in the Maidment sentence. 
46	Given your criminal history and recent offending, your prospects of rehabilitation can only be regarded as very guarded, and there is a clear need for protection of the community.
47	There is also a need for the sentence to reflect the need for punishment. However, the principle of totality has an important role to play as this offending closely precedes the offending the subject of the sentence imposed by His Honour Judge Maidment and in different circumstances might have been dealt with at the same time.
48	In relation to the State offences, I take into account the sentencing considerations of denunciation, just punishment, general and specific deterrence, protection of the community, and rehabilitation. As with the federal offending, the principle of totality has an important role to play in sentencing you. 
49	I note that you are entitled to a sentencing discount for your early plea of guilty, made shortly after you were sentenced by His Honour Judge Maidment. 
Sentence
50	I sentence you as follows:  
Commonwealth offences
51	On each of charges 3, 4 and 5, which involve offending relating to counterfeiting, you are sentenced to 12 months’ imprisonment. These sentences are to be served concurrently. The sentence is to commence 12 months prior to the end of the Maidment sentence. 
52	Charges 1 and 2, which relate to the false BAS statements, 8 of which resulted in payments of benefits totalling $51,464.00 and 2 of which (totalling $12,093.00) were rejected. On charge 1, I sentence you to 6 months’ imprisonment and on charge 2, I sentence you to 2 months’ imprisonment. These sentences are to be served concurrently. The sentence is to commence 3 months prior to the end of the sentences imposed on charges 3, 4 and 5.
53	Charge 8 concerns 172 false claims for social security benefits. You benefited to the extent of $77,639.28 from those claims. You are sentenced to 6 months’ imprisonment for this offence. 
54	Charge 9 involves claims for benefits to the tune of $65,000 which were withdrawn by you. You are sentenced to 2 months’ imprisonment for this offence. 
55	Charge 10 concerns 55 claims for benefits totalling $40,902.28 which were intercepted and not paid. You are sentenced to 3 months’ imprisonment for this offence. 
56	I direct that the sentences imposed on charges 9 and 10 are to be served concurrently with the sentence imposed on charge 8. This sentence is to commence 3 months before the end of the sentence imposed on charges 1 and 2. 

State offences
57	On each of charges 6 and 7, you are sentenced to 3 months’ imprisonment. These sentences are to be served concurrently. This makes a total effective sentence of 3 months’ imprisonment on the State charges. This sentence is to commence 12 months prior to the end of the Maidment sentence. 
58	I direct that the sentences imposed on the State charges are to be served concurrently with the sentence imposed in respect of the Commonwealth offences. 
59	I fix a new single non-parole period of 3 years and 7 months’ imprisonment in respect of all federal sentences you are to serve. 
Ancillary Orders 
60	I make reparation orders in the sum of $27,933 in favour of the Commissioner of Taxation and in the sum of $77,639.28 in favour of Services Australia. 
61	I also make the forfeiture order sought by the Crown. 
62	Pursuant to s 6AAA of the Sentencing Act 1991, but for your plea of guilty, I would have sentenced you to a total effective sentence of 24 months imprisonment with a non-parole period of 18 months imprisonment.