A Complete Guide to Defending Embezzlement Offence in NSW
Embezzlement charges in New South Wales are serious. They target alleged breaches of trust and carry heavy penalties, including imprisonment. However, the prosecution must prove every legal element beyond reasonable doubt. If they fail, the charges are dismissed.
This guide explains the law, what the prosecution must prove, and how experienced defence lawyers may assist you to dismantle embezzlement charges.
What Is Embezzlement Under NSW Law?
Embezzlement is governed by Division 6 of the Crimes Act 1900 (NSW).
Section 157 of the Crimes Act 190 (NSW) states:
“Whosoever, being a clerk, or servant, fraudulently embezzles, either the whole or any part of, any property delivered to, or received, or taken into possession by him or her, for, or in the name, or on the account of, his or her master, or employer, shall be deemed to have stolen the same, although such property was not received into the possession of such master, or employer, otherwise than by the actual possession of such clerk, or servant, and shall be liable to imprisonment for ten years.”
What the Prosecution Must Prove ?
The prosecution carries the burden. They must prove every element beyond reasonable doubt. If even one element fails, there is no conviction.
- A Relationship of Trust
The accused must be a clerk or servant. This includes employees, officers, managers, and others entrusted with property due to their role. - Lawful Possession of Property
The property must have been received or controlled on behalf of the employer because of that position of trust. - Fraudulent Embezzlement
This is the critical issue. The prosecution must prove:
a) Dishonesty, and
b) An intention to permanently deprive the employer of the property.
Without proof of dishonest intent, the charge fails.
How Embezzlement Differs from Other Theft Offences
Unlike general theft, embezzlement involves lawful access at the start. That distinction is critical hence the maximum plenty is 10 years of imprisonment. Many cases that police label as embezzlement are actually:
- Civil disputes,
- Accounting disagreements,
- Poor internal controls, or
- Misunderstandings about authority.
Defence lawyers regularly expose this weakness.
Key Defences to Embezzlement Charges
Strong defences exist. The right strategy depends on the facts of the case.
No Dishonest Intent
If the accused did not act dishonestly, the offence does not exist. Business decisions, temporary use, or accounting errors do not equal fraud.
Claim of Right
If the accused honestly believed they were entitled to the property, even if mistaken, the law recognises this defence.
No Position of Trust
If the prosecution cannot prove the accused was acting as a clerk or servant in relation to the property, Division 6 does not apply.
Mistake of Fact
An honest mistake about authority, permission, or entitlement can defeat the mental element of the offence.
Duress or Necessity
In rare cases, coercion or extreme pressure may provide a defence.
Penalties and Where the Case is Heard
The court depends on the seriousness of the allegation.
1. Local Court
Less serious matters. Maximum penalty up to 2 years imprisonment.
2. District or Supreme Court
Serious matters involving large sums or prolonged conduct. Maximum penalty up to 10 years imprisonment.
Even when prison is avoided, a conviction can destroy careers, licences, and future opportunities.
Strategic Defence Matters
Early legal advice changes outcomes. Effective defence strategies include:
- Challenging police assumptions about dishonesty
- Exposing weak accounting or financial evidence
- Arguing the matter is civil, not criminal
- Negotiating withdrawals or reductions before trial
- Preparing mitigation early if a plea becomes necessary
Timing matters. Delay costs leverage.
Why Choose Pannu Lawyers ?
Embezzlement cases demand precision. They involve documents, financial trails, and intent. Sloppy defence loses cases. Pannu Lawyers – Best Criminal Lawyers in Sydney take a forensic approach. We attack the prosecution case early, identify fatal weaknesses, and protect your future.
If you face embezzlement allegations, do not wait for the court date to panic. Get advice now. The right defence can mean the difference between dismissal and conviction.
Contact Pannu Lawyers – Best Criminal Lawyers in Sydney today.