A 27-year-old conspirator in the $105 million Plutus tax fraud has been jailed for at least two and half years for her involvement in the day-to-day operations of the syndicate.

The NSW Supreme Court on Friday sentenced Wollongong resident Devyn Hammond to four years jail, two and a half years without parole, after she pleaded guilty to conspiring to cause loss to the Commonwealth and laundering almost $50 million for the scheme.