Sentencing — discharge without conviction — forgery — dishonest use of document — falsified claims — ACC fraud — Sentencing Act 2002, ss 16, 106 & 107 — Z (CA447/12) v R [2012] NZCA 599 — R v Varjan CA97/03, 26 June 2003. The defendant was to be sentenced on charges of forgery and dishonest use of a document. He was a former acupuncturist who had submitted to ACC false invoices worth $239,579.30. When ACC grew suspicious of his claims he produced false clinical notes to support the false invoices, before eventually admitting the offending. The defendant had repaid the money he owed, and argued for a discharge without conviction. The Court declined this application, reasoning that the offending was serious involving a major abuse of trust. The start point for sentence was four years' imprisonment. Discounts for guilty plea, otherwise good character and payment of reparations reduced the sentence to 12 months' home detention. Judgment Date: 20 July 2021.