ATO whistleblower Richard David Boyle must be sentenced for being legally wrong, not morally right, judge told
Commonwealth prosecutors have told a District Court judge they’re set to appeal a sentence against the man who exposed dodgy ATO practices.
Prosecutors have vowed to appeal an ATO whistleblower’s sentence if a judge finds he was morally right but legally wrong.
On Friday, prosecutors for the Commonwealth Director of Public Prosecutions told District Court Judge Liesl Kudelka that Richard David Boyle must be convicted for his “serious” breach.
“We agree with our friends this is a most unusual sentencing issue for Your Honour,” prosecutors said.
“We don’t take issue with the proposition the accused subjectively believed he was doing things for what he thought was good reason, but it cannot be ignored that he knew he was breaching the law.
“This is a court of law, not a court of morals.”
The court heard that despite submissions Boyle, 49, was “emotionally compromised” and suffering from longstanding mental health issues when he blew the whistle on the ATO’s alleged “intimidation tactics”, his sentence needed to deter others.
“The fact that the prisoner believed morally he was doing the right thing in breaching the law, when he knew he was breaching the law, if that were to be the sentencing principle that governs the way your honour dealt with it, there would be a significant problem for general deterrence,” prosecution submitted.
Boyle, a former ATO debt collector, had his Edwardstown home raided in April 2018 after expressing concerns about practices in the Australian Taxation Office, and telling ABC’s Four Corners staff in Adelaide had been instructed to “start issuing standard garnishees on every case”.
A garnishee notice is used by the ATO to deduct money from a third party who owes money or is holding money for a debtor, like an employer or super fund, to recover owed money.
The 49-year-old then sought immunity from prosecution under the Public Interest Disclosure Act – which was dismissed in March 2023.
Boyle then pleaded guilty to four charges – in satisfaction of 22 – including disclosing protected information, making a record of protected information by taxation officers, using a listening device to overhear, record or monitor and recording another person’s tax file number.
Counsel for Boyle said his client had not disclosed any of the conversations he recorded or the personal information he had photographed – and was remorseful to his colleagues and taxpayers as victims.
“In short, his conduct, though unlawful, was grounded in a moral courage and a deep commitment to the public service,” defence counsel said.
“In my submission, Mr Boyle’s moral culpability and blame in this sits at the very low end of the spectrum.”
The court heard Boyle had lifelong mental health disorders – but his prosecution and experience working at the ATO led to the development of chronic PTSD.
Judge Kudelka fixed a date for sentence later this month, more than eight years after the saga began.
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Originally published as ATO whistleblower Richard David Boyle must be sentenced for being legally wrong, not morally right, judge told
