Crimes (Sentencing) Act 2005 (ACT) ss 33, 47

Hu v R [2025] VSCA 60

McBride v The King [2025] ACTCA 16

Munda v Western Australia [2013] HCA 38

R v Anderson [1981] VicRp 17; [1981] VR 155

R v Engert (1995) 84 A Crim R 67

R v Howell [2007] VSCA 119

R v Mooney (Full Court of Supreme Court of Victoria, unreported, 21 June 1978)

R v NQ [2017] ACTSC 317

R v Verdins [2007] VSCA 102; 16 VR 269

Subramaniam v The Queen [2013] NSWCCA 159

1. The offender, Emma Louise Morton, has pleaded guilty to three counts of theft contrary to s 308 of the Criminal Code 2002 (ACT) (CAN 343/2025; CAN 344/2025; CAN 345/2025).
2. The maximum penalty for each offence is 10 years' imprisonment or 1,000 penalty units (equivalent to $160,000).
3. The offender now comes before the Court to be sentenced for these offences.

1. Between 27 February 2020 and 18 February 2021, the offender was employed as the Director of Projects on Parkinson Ltd (POP Ltd), a charity which operated the Weston Creek Children's Centre (the Centre). As at February 2021, the offender had held that position for 22 years.
2. During this period, the offender transferred funds from bank accounts held in the name of POP Ltd to personal and joint bank accounts in her own name, as well as to accounts held in the name of third parties. The offender also used a debit card linked to POP Ltd's bank account to make purchases for goods and services that were for the benefit of herself, rather than the Centre. The total value of the property obtained by the offender was $305,785.36.

1. POP Ltd maintained two bank accounts with St George Bank. The first bank account was used as an operating account, and was used for both payments and expenses. The second account was used as a savings account.
2. A debit card function was linked to the operating account. The card issued for that account was issued in the name of "Emma Morton POP". The card was kept by the offender, except when it was provided to a staff member to purchase an item or when left at the Centre for use while the offender was away. There was no company policy regulating the card's use.
3. POP Ltd's operating account could be accessed via an online banking system. To use the online system to make transfers, a user was required to obtain a security number from a token linked to the account. As at February 2021, only the offender and an administrative assistant, Ms Goodwin, had access to the online banking system. The offender predominantly had access to the token, except on Tuesdays when Ms Goodwin would use the token to process payroll.
4. POP Ltd used the business and accounting software MYOB to create entries for the purposes of reconciling the operating and savings accounts, and for producing profit and loss statements. An entry created in MYOB would include details such as whether the expense was incurred via the debit card or electronic transfer, the account the expense was linked to, and a description of the expense.

1. Each of the three offences in this matter relate to multiple instances of theft. The three counts relate to three distinct methodologies used by the offender to commit the theft:

(a) Count 1: Theft committed by using the online banking system to transfer funds from POP Ltd's operating account to a bank account held in the offender's name, a bank account held jointly by the offender and another person, or a bank account held by a third party. These transactions involved inserting details of a false or misleading payee, or a false or inaccurate payment description, including in the MYOB entries. Count 1 consists of 26 separate transactions totalling $141,084.73.

(b) Count 2: Theft committed by receiving a telegraphic transfer from POP Ltd's savings account to a bank account held or controlled by the accused. The accused then assumed the rights of the property without the consent of POP Ltd, and dealt with the property regardless of the rights of POP Ltd. Count 2 consists of three separate transactions totalling $130,000.00.

(c) Count 3: Theft committed by using the debit card linked to POP Ltd's operating account to purchase goods and services which were not for the benefit of POP Ltd. Count 3 consists of 106 separate transactions totalling $34,700.63.

1. The transactions which constitute each of these counts are summarised in Annexure A to this judgment.
2. The last financial audit of the Centre was completed in around September 2019. In June 2020, the Cente's auditor contacted the offender regarding the audit for the 2019 - 2020 financial year. The offender informed the auditor that POP Ltd would not be undertaking an audit that year.

The discovery of the thefts and the arrest of the offender

1. During 2019, concerns were raised with the offender regarding certain purchases that were being made with the debit card that had been issued to the offender. The offender agreed that she had made the relevant purchases, but did not provide any further details concerning the circumstances in which those purchases were made. On 14 October 2020, a complaint was made to the Australian Federal Police about the transactions.
2. A police investigation into the financial irregularities commenced in January 2021. On 26 February 2021, members of the AFP executed a search warrant at the offender's home. During the course of the execution of this search warrant, the offender was arrested.
3. The offender was bail refused from 26 February 2021 to 10 March 2021. She spent 13 days in custody prior to release on bail.

1. A Victim Impact Statement was provided by the administrative assistant, Ms Kylie Goodwin. Ms Goodwin had been a part of the Weston Creek Children's Centre community for over 20 years, both as a parent and as an employee. She was the person who made the initial report to the AFP concerning the financial concerns.
2. In her Victim Impact Statement, Ms Goodwin explained that she was the only person who could see the offender's thefts "in real time", and this has put her in an "extremely vulnerable and isolating position". She stated that the experience had left her feeling "deeply betrayed, angry, upset and emotionally drained". The emotional toll had been "significant and long-lasting". Ms Goodwin and other staff members of the Centre have required counselling to process these impacts.
3. Ms Goodwin said that she had questioned the offender about her actions several times, and that the offender had lied to her and "made [her] feel as though [she] was in the wrong for even asking". She noted that "what was taken was not just money it was trust, security, and the wellbeing of a whole community". She said that the offender's actions had "left a huge negative impact on [her] and the Centre, which [they] are still dealing with reputationally and financially to this day".
4. Senior Counsel for the offender queried whether Ms Goodwin is a "victim" within the meaning of s 47 of the Crimes (Sentencing) Act 2005 (ACT), although he did not formally object to the admission of her statement. Section 47 defines a victim as "a person who suffers harm because of an offence". Noting the broad text and beneficial purpose of the provision, I find that Ms Goodwin was a person who has suffered "harm" as a result of the offence, and that the victim impact statement was properly received. I note that the prosecution does not rely on the Victim Impact Statement to form any findings in aggravation of the offence.

1. The offender's background is set out in detail in an expert psychiatric report provided by Dr Jeremy O'Dea dated 3 October 2025 and in an Intensive Corrections Order Assessment Report (ICOAR) dated 7 October 2025.
2. The offender was born in Sydney, and grew up in Adelaide, the United States of America and Canberra. The offender's parents separated when she was a teenager. The offender described her father as a "really really tough man" who had been an alcoholic. She said that her mother was a "very difficult woman" who had suffered from depression and anxiety. The offender has a younger sister whom she currently has no relationship with. She has three children, all of whom are now adults, with her ex-husband, whom she separated from in early 2020.
3. In his report, Dr O'Dea noted that the offender had a stressful childhood and first marriage. From 2013, the offender's ex-husband had become controlling and emotionally abusive. The offender's ex-husband was an alcoholic. Both the offender and her son have spoken of his regular use of "hideous" pornography sites. The offender's ex-husband was violent towards her and her eldest son. He tracked her movements and treated her with derision and disrespect.
4. In December 2013, the offender's mother was diagnosed with pancreatic cancer. The offender became her mother's carer during this time. The offender also became estranged from her father, as they had come into conflict regarding her mother's treatment. As a result, the offender has not contacted her father in over a decade.
5. The offender's mother died in early 2014. In February 2014, the offender's eldest son was diagnosed with Ewing's Sarcoma, a potentially terminal form of bone cancer. The offender herself was diagnosed with Post Traumatic Stress Disorder (PTSD) in 2016. The offender reported to Dr O'Dea that her mental health deteriorated during this period, and she was "petrified one of [her] kids would get a condition and die".
6. In 2019, the offender's ex-husband became more abusive to the offender and her eldest son. The offender was "frightened all the time of what [her ex-husband] was going to do". In August 2019, the offender began receiving treatment for an anxiety disorder. A contemporaneous record from the offender's treating doctor at the time, Dr Christopher Ayers, noted the following:

We are currently treating [the offender] for illness anxiety disorder but I'm also wondering whether she may have features in keeping with PTSD. Over the past few months [the offender] has become significantly functionally impaired with pervasive, unrelenting thoughts of death and illness in relation to herself or her family.

7. Dr Ayers also reported the impacts of the offender's eldest son's illness upon her:

[S]everal years ago, [the offender's] eldest son (now 19) was diagnosed with osteosarcoma. He has gone through surgery and radiotherapy and is fortunately in remission. His follow-up has become much less intense since the start of the year. It appears that this has triggered a dramatic worsening in [the offender's] mental health. [The offender] originally presented approximately two years ago essentially non-functioning. She was dysthymic, emotionally dysregulated, weeping constantly and unable to go to work or take part in normal activities of daily living. > > ... > > Sadly, there has been a steady deterioration over the last few months, [the offender] retains persistent negative thoughts regarding ill-health.

8. From 14 January 2020 to 13 February 2020, the offender was admitted to the Hyson Green Psychiatric Unit. This was approximately a month before the commencement of the offending. She was admitted with "generalized anxiety disorder, low mood, sleep disturbance within context of health issues". The offender's discharge summary noted that her mental state had improved over the course of her admission.
9. The offender separated from her ex-husband following her discharge from Hyson Green. She was referred to an outpatient program for further treatment, however the program had ceased due to COVID-19 restrictions. The offender's continuing treatment involved consultations with her General Practitioner and psychiatrist, mainly via telephone and Zoom.

1. Dr O'Dea diagnosed the offender as suffering from a Major Depressive Disorder with "significant PTSD style symptoms that became more acute through 2019". Dr O'Dea also noted the complications with ongoing community treatment of the offender's condition, due to COVID-19 restrictions. Dr O'Dea considered that it was "reasonable to assume" that the offender's Major Depressive Disorder was active at the time of her offending, and that she was suffering a "significant mood disturbance" during that time.
2. Dr O'Dea expressed the opinion that the offender's condition may have had a "significant impact upon her overall cognition, judgment and behavioural control" during the time of the offending. However, he continued:

I am not in a position to directly link, in a causal manner, her Depressive Disorder to the index offences, or conclude that by virtue of her Major Depressive Disorder, she did not know the nature or quality of her conduct in relation to the index offences, could not reason with a moderate degree of sense and composure about whether the conduct in relation to the index offences, as seen by a reasonable person, was wrong, or could not control her actions in relation to the index offences.

3. In two letters each dated 14 January 2025, the offender's treating medical professionals also expressed concerns regarding the impact of incarceration on the offender's mental health. Ms Nicole Jones, a clinical psychologist, assessed the offender in September 2024 and found that she met the criteria for Complex PTSD (CPTSD). Ms Jones noted that she had "significant clinical concerns" that incarceration would lead to "heightened stress and anxiety and due to her history of suicidal ideation, there is a substantial risk of self harm". Similarly, Dr Ayers said that he had "serious concerns" that a custodial sentence would create a "significant risk of severe deterioration in [the offender's] mental health", including a "substantial risk that she may cause harm to herself in a custodial setting".

1. The offender has been treated for chronic spinal pain since 2023. In a letter dated 15 January 2025, the offender's chiropractor noted that the offender's anxiety and past trauma were contributing factors to her physical condition. The offender's chiropractor stated that regular treatments were required to manage the offender's condition, and that "[e]nsuring continuity in [the offender's] treatment plan is important for maintaining multiple areas of her well-being".

1. The offender has multiple post school qualifications, including in childcare, teaching, educational leadership, management and counselling. Following her arrest, the offender took on some short-term employment positions in administration, before founding a business in counselling, mentoring and business coaching.

1. Character references were provided on behalf of the offender from the offender's husband and five of her friends. All of the character references speak of the offender's good character. The offender's husband described the offender as "at her core, a deeply good and caring person". Her friends state that the offender was a "person of integrity", and that the offending was "entirely out of character".
2. The character references also outline the impacts of the offender's traumatic background on the offender. The offender's husband stated the offender had been profoundly impacted by various events in her life, including her eldest son's cancer diagnosis. One of the offender's friends noted that these traumatic events put the offender under "immense emotional strain", which "helps to explain, though not justify, the uncharacteristic decisions she made".
3. The character references also addressed the offender's mental health struggles. For example, the offender's husband noted that the offender "has always been open about the challenges she faces and the importance of addressing them". He stated that, since the offender's release from custody, she has made positive progress in managing her condition. He noted that "her willingness to engage in this process is a reflection of her strength, resilience and desire to continue growing as a person".

1. In the offender's Intensive Corrections Order Assessment Report (ICOAR), the offender was assessed as having a low risk of general reoffending. The ICOAR author noted that the offender had multiple protective factors, including no prior criminal history; pro-social support from family and friends; stable accommodation; employment; and an absence of problematic alcohol or substance use. The offender's primary risk factors related to her history of mental health issues, arising from the traumatic events in the offender's childhood and marriage.
2. The offender was assessed as suitable for an Intensive Corrections Order (ICO). The author noted that Corrective Services would monitor the offender's engagement with mental health treatment if she was sentenced to an ICO.

1. In very helpful oral submissions, the prosecutor informed the Court there were no significant questions of principle between the parties, and that the primary areas of divergence concerned the application of those principles and the weight to be given to various sentencing considerations.
2. The matters of divergence concerned:

(i) The nature and circumstances of the offending;

(ii) Whether the offender has demonstrated remorse for the offences;

(iii) The weight to be given to the offender's mental illness;

(iv) The significance of the hardship to the offender's son which would be occasioned by the imposition of a custodial term of imprisonment;

(v) The offender's prospects of rehabilitation;

(vi) The weight to be given to the fact that the offender had repaid the funds stolen;

(vii) The significance of the delay in the proceedings; and

(viii) The reduction of the sentence to be afforded as a result of the offender's plea of guilty.

1. It is convenient to address each of these matters before turning to the appropriate sentence to be imposed.

1. The offending was repeated, and consisted of a large number of transactions, over a long period of time. In total, there were 135 transactions occurring over an 11-month period. Count 1 consists of 26 separate transactions totalling $141,084.73 over a 10-month period; count 2 consists of 3 separate transactions totalling $130,000 over a 6-week period; and count 3 consists of 106 separate transactions totalling $34,700.63 over an 11-month period. The offending only ceased when it was discovered.
2. The breach of trust involved in the offending was egregious. The offender was the Director of a not-for-profit childcare centre. It may readily be inferred that an organisation of this nature does not hold an excess of funds: see similarly R v NQ [2017] ACTSC 317 at [37]. It may also be inferred that the funds that were available had been obtained by childcare fees, paid for by parents, who may themselves have been struggling to make ends meet. The funds were required to pay hardworking staff, and to provide for the early education of very young children.
3. The offending was brazen. However, I do not accept the offender's submission that the offending was "doomed to be easily discovered". The fact that the transactions were "easily traceable" meant nothing unless there was a real prospect that the accounts would be scrutinised. This was not a multinational company. As the offender well knew, she was one of only two persons who had access to the centre's banking system. She told the auditor that an audit was not required. The offending, which occurred over an 11-month period, only came to light as a result of the diligence and courage of Ms Goodwin, who was her subordinate.
4. Whilst the funds taken by the offender were not used to make discretionary purchases such as high-end luxury items, cars or holidays, the record of transactions set out in Annexure A indicates that the offending was not entirely motivated by "need". Whilst some of the transactions were for basic items such as medication and accommodation during the offender's separation from her partner, other transactions were made at David Jones for items such as clothes, cosmetics, candles and jewellery. The overall impression is that the offender was using the child care centre's funds as her own personal bank account, to be used for whatever purposes suited her at the time.
5. Whilst not sophisticated, the offending for count 1 involved deception. False details were provided for many of the transactions which gave the transactions an appearance of legitimacy. For example, one transfer made by the offender on 10 March 2020 had the payment description "reimburse for traincou [sic]". The corresponding MYOB entry noted that this transfer was for "Staff Training & Seminar", and the payee was listed as "Health Academy". Another transfer made on 4 June 2020 had an MYOB entry describing it as a payment for "Equipment Repl., Toys", with the payee being "Modern Teaching Aids".
6. The funds that were the subject of count 2 were transferred to an account which was controlled by the offender, and were not spent. In his written submissions, senior counsel for the offender submitted that "the motive for the offending [the subject of count 2] was a misguided attempt address the risks that arose during the COVID 19 pandemic rather than any act of personal enrichment". I do not accept this submission. As the prosecutor submitted, inherent in the offender's plea is an acknowledgment that the offender knew that her conduct was wrong at the time that she engaged in it. I find that in moving the funds which are the subject of count 2, the offender was acting to ensure that she would retain access to the Centre's funds for her own personal use in the future. Nonetheless, as the prosecutor acknowledged, the offending in count 2 was less objectively serious than count 1 because the money was not spent by the offender. Whilst count 3 involved a large number of transactions, it also concerned the smallest total value.
7. I assess count 1 as the most serious of the three charges. I consider counts 2 and 3 of equal objective seriousness, particularly noting that while the funds in count 2 were not in fact spent by the offender, count 3 involved a large number of transactions over a lengthy period.

1. As outlined above, the offender has been diagnosed with Major Depressive Disorder with PTSD style symptoms. The offender had been previously diagnosed with PTSD as well as an anxiety disorder. The prosecution did not challenge the offender's diagnosis, or its connection to the offending. The prosecution appropriately accepted that the offender's mental health is such as to render her experience of custody more onerous.
2. The prosecution also accepted that the offender's mental health is such as to require that there be some moderation of the weight to be given to general deterrence and denunciation. The issue between the parties concerned the extent of the moderation that should be afforded.
3. In McBride v The King [2025] ACTCA 16, the Court of Appeal held that a "direct causative link" was not required for a mental condition to reduce an offender's moral culpability: at [126]. However, the Court also held (at [128] - [129]):

... it must also be borne in mind that a finding of reduced moral culpability does not necessarily require the weight to be given to general or specific deterrence to be reduced or eliminated: [Hu v R [2025] VSCA 60 at [65]]. It is "erroneous in principle to approach the law of sentencing as though automatic consequences follow from the presence or absence of particular factual circumstances": R v Engert (1995) 84 A Crim R 67 at [68], quoted in Munda v Western Australia [2013] HCA 38; 249 CLR 600 at [58]. Each case will depend upon its own facts. As Nettle JA (as his Honour then was) observed in R v Howell [2007] VSCA 119; 16 VR 349 at [24], "[t]he theory and reality upon which the intuitive synthesis approach to sentencing is built is that each case is unique". > > As explained by the Victorian Court of Appeal in Verdins, whether the weight to be given to general and/or specific deterrence should be moderated depends upon the nature and severity of the symptoms exhibited by the offender, and the effect of the condition on the mental capacity of the offender: see also Hu at [65]. Of particular relevance to this assessment will be whether the mental condition affected the offender's capacity to understand the wrongfulness of their conduct: Hu at [65]. Where an offender's mental illness is such that the offender is not an appropriate medium for making an example to others, the weight to be given to general deterrence may be reduced, potentially significantly so: see similarly Hu at [62], citing R v Mooney (Full Court of Supreme Court of Victoria, unreported, 21 June 1978) and R v Anderson [1981] VicRp 17; [1981] VR 155.

4. In the present case, the offender's mental health at the time of the offending had a significant impact upon her overall cognition, judgment and behavioural control. The weight to be given to denunciation and general deterrence should be reduced. However, the offender was still able to function as Director of the Centre, despite her illness. In view of the duration of the offending, the large sums of money that were stolen, and the acute breach of trust that was committed against a not-for-profit organisation, I do not find that her condition was such that there should be a substantial reduction in the weight to be given to these purposes.

1. As the prosecutor noted, some aspects of the offender's statement of remorse are somewhat equivocal, and suggest that the offender has minimised the seriousness of her offending, both to herself and to others. For example, Dr O'Dea reported that the offender had accepted that she "made mistakes" and said that "if I was in a better state at the time [I would have done things differently]".
2. Similarly, the ICOAR records that the offender reported that "in hindsight, she may have followed incorrect processes and procedures in relation to counts 1 and 3, which she had been unaware of at the time". She declined to discuss count 3 in detail, other than to say that she "may" have used the company credit card to purchase "some non-work-related items, which she was remorseful for". In relation to Count 2, the offender told the ICOAR author that she had been "advised to create a Covid-19 account by her superiors and never intended to use the funds for her personal use". As stated above, I do not accept this explanation, which is inconsistent with the offender's acknowledgment, via her plea, that the offender knew that her conduct was wrong at the time that she engaged in it.
3. However, the ICOAR author also reported that the offender had said she was "deeply sorry for her actions and the impact they caused to others at the company and was willing to make any necessary repayments". Additionally, several of the offender's character references speak of the offender's remorse, with one friend stating that the offender had expressed "desperation, shame, sorrow, angst and remorse" in regard to the offending.
4. On balance, I find that the offender has some remorse for her conduct.

Prospects of rehabilitation/ risk of re-offending

1. The divergence in the parties' positions concerning the offender's prospects of rehabilitation and risk of re-offending narrowed substantially during the course of oral submissions.
2. Counsel for the offender submitted that the offender had "outstanding prospects of rehabilitation" and a low likelihood of reoffending. Counsel for the prosecution did not agree the offender had "outstanding" prospects of rehabilitation, but did not submit that her prospects were "poor". However, he conceded that the offender's prospects of rehabilitation were "better today" than at the time the offending concluded.
3. Taking into account the absence of any prior criminal history, the offender's compliance with her bail conditions, and her other protective factors, such as a stable relationship with her husband, mental health treatment, and employment, I find that the offender has good prospects of rehabilitation.

1. As outlined above, there is evidence that the offender's son is at significant risk of self-harm or suicide if others are not available to support him.
2. In a psychological assessment by Dr Jenna Bollinger dated 30 September 2025, the offender's son reported that not having his mother around would be "very, very, very, very difficult". Dr Bollinger expressed the view that the offender's son may "[decompensate] quite rapidly" if the offender was incarcerated for an extended period of time. This is a matter which must be taken into account when determining the proper sentence to be imposed: see s 33(1)(o) of the Crimes (Sentencing) Act 2005 (ACT).

1. I was informed that all of the funds which were stolen by the offender have now been, or are in the process of being, repaid. This is a matter which is relevant when assessing the harm which has been caused by the offending.
2. However, the context in which the repayment was made must also be taken into account. The offender's assets had been seized following the police investigation. Prior to the sentencing proceedings, the offender had consented to an application for an exclusion order to permit the funds stolen to be returned to the Centre. If the offender had not so consented, the funds stolen may have been forfeited to the ACT Government, rather than being returned to the Centre. In those circumstances, the present case is not one where the repayment of property taken is such as to demonstrate remorse, or to involve any additional hardship to, or sacrifice on behalf of the offender; cf Subramaniam v The Queen [2013] NSWCCA 159 at [51] - [52].

1. The offender was first arrested on 26 February 2021. She was committed for trial on 16 June 2023. The proceedings were listed for trial in the Supreme Court on three occasions; however, a trial was not reached on any occasion. A trial date was eventually set for 3 June 2025. The offender pleaded guilty approximately three weeks before the commencement of the trial, on 14 May 2025.
2. Counsel for the offender submitted that the delay of this time was "inordinate". Counsel for the prosecution noted that approximately nine months of the delay was due to the offender's unsuccessful challenge of her committal to the Supreme Court.
3. The divergence in the parties' positions concerning the significance of delay also narrowed during the course of oral submissions. It was common ground that the offender should receive the benefit of her demonstrated rehabilitation which she has undertaken since charges were laid. In the offender's written submissions, it was additionally submitted that the delay should operate as a "significant mitigating feature on sentence" and should enliven "substantial flexibility in the approach to the sentence". In oral submissions, however, it was noted that the "real point" was the offender's rehabilitation during this period of delay.
4. I accept that the delay in the resolution of these proceedings is relevant in that it has enabled the offender to demonstrate her rehabilitation. I do not accept that the delay otherwise operates to mitigate the sentence to be imposed.

1. The offender pleaded guilty on 14 May 2025, which was approximately three weeks prior to the commencement of the trial. The plea of guilty was entered to a fresh indictment and on a substantially different factual basis to that which had originally been charged.
2. In the call-over for this matter, Chief Justice McCallum made the following comments regarding the offender's guilty plea:

... in the context of this callover, the indication of a plea today as opposed to on 3 June... is of greater utilitarian value to the court that if it had been withheld until the first day of the trial.

3. Both parties agreed that the plea had utilitarian value, particularly as it was entered at a time when there was particular strain on the judicial resources of this Court. The offender's guilty plea prevented the need for a lengthy trial at this time.
4. As the Chief Justice made clear, the timing of the plea was of significant utilitarian value. I will afford the offender a 15% reduction in the sentences to be imposed in recognition of the offender's pleas of guilty.

1. In summary, the offending was serious. It was protracted, and was constituted by numerous transactions over a long period of time. The offending represented a grievous breach of the trust that was reposed in the offender.
2. The funds taken have been, or are in the process of being, repaid. The financial harm caused by the offending has not been permanent. However, the effects of offending of this nature are not limited to financial loss. The offender's conduct breached the trust that the parents and employees of the Centre had reposed in her. This breach of this trust itself occasioned harm, to the parents, staff and children of the Centre, and to the broader community. This harm, whilst not quantifiable in dollars and cents, must equally be recognised by the law.
3. The motive of the offending is unclear, other than to say that the offender's mental illness and the circumstances of her separation from her ex-husband had a significant impact upon her overall cognition, judgment and behavioural control during the time of the offending. The weight to be given to denunciation and general deterrence will be somewhat moderated by reason of this matter. However, for the reasons outlined above, the extent of this moderation is not substantial. It remains necessary to impose sentences which will denounce the offender's conduct, and deter others who may be tempted to engage in similar offending.
4. There can be no question that the s 10 threshold is crossed, and that no penalty other than imprisonment is appropriate in all of the circumstances. Taking into account the maximum penalty of the offence, and the comparative cases which have been provided by the prosecution and the offender (although noting that some of the cases provided by the offender are interstate cases which are of limited utility in view of the difference sentencing regimes to which they apply), together with each of the matters addressed above, I find that the appropriate sentences to be imposed are:

(a) For count 1, a sentence of 2 years' imprisonment (discounted from 2 years and 5 months, and rounded down);

(b) For count 2, a sentence of 1 year and 6 months' imprisonment (discounted from 1 year and 10 months, and rounded down);

(c) For count 3, a sentence of 1 year and 6 months' imprisonment (discounted from 1 year and 10 months, and rounded down); and

1. The sentences will involve some accumulation, so as to recognise the separate criminality involved in the different transactions covered by the offences. The sentences for counts 2 and 3 will each add 6 months to the overall sentence, so that the total sentence will be 3 years' imprisonment. The sentences will be backdated to take account of the time that the offender spent in custody prior to the grant of bail.
2. The offender's counsel urged me to consider the imposition of an alternative to full time custody, noting that the offender has been assessed as eligible for an ICO. As the sentence to be imposed is imprisonment for three years, an ICO cannot be ordered unless the court considers it is "appropriate to do so", having regard to:

(a) the level of harm to the victim and the community caused by the offence; and

(b) whether the offender poses a risk to 1 or more people or the community; and

(c) the offender's culpability for the offence having regard to all the circumstances.

See s 11(3) of the Crimes (Sentencing) Act.

1. Whilst I accept that the offender does not pose a risk to anyone in the community, the level of harm to the Centre, its workers and parents, and the community caused by the offence is significant, notwithstanding that the funds stolen have now been repaid. The offender's culpability for the offending, whilst reduced by reason of her mental illness, also remains significant. In these circumstances, I do not consider that it is appropriate to order that the sentences be served by way of an ICO.
2. However, in view of the offender's mental illness, the effect of imprisonment on the offender's son, and the fact that the moneys stolen have been returned, I consider that the purposes of sentence can be met by a partially suspended sentence, under which the offender will be released after serving a short period of imprisonment. The good behaviour order that will be imposed as a condition of the partial suspension will be subject to a community service condition, under which the offender will be required to perform 200 hours of community service.
3. In my view, this sentence will be meet the competing purposes of sentencing in this case, particularly the need to recognise the harm caused, to denounce the offending, to deter others from engaging in similar conduct, and to facilitate the offender's rehabilitation.

(1) For Count 1, theft (CAN 343/2025), the offender is convicted and sentenced to 2 years' imprisonment, commencing on 17 October 2025 and expiring on 16 October 2027.

(2) For Count 2, theft (CAN 344/2025), the offender is convicted and sentenced to 1 year and 6 months' imprisonment, commencing on 17 October 2026 and expiring on 16 April 2028.

(3) For Count 3, theft (CAN 345/2025), the offender is convicted and sentenced to 1 year and 6 months' imprisonment, commencing on 17 April 2027 and expiring on 16 October 2028.

(4) The total sentence will be a period of imprisonment for 3 years, commencing on 17 October 2025 and expiring on 16 October 2028.

(5) The sentence is to be suspended after a period of 3 months' imprisonment on 16 January 2026, upon the offender entering into a Good Behaviour Order for the remainder of the sentence with the following conditions:

(a) the core conditions;

(b) a community service work condition that the offender perform 200 hours of community service work within the term of the sentence.

I certify that the preceding eighty-one [81] numbered paragraphs are a true copy of the Reasons for Sentence of her Honour Justice Baker.

The offender used the BBO system to transfer $949.00 from the Operating Account to account "082-926 465 843 745". The account description is "E and P Morton". The payment description is "reimburse for traincou". Account "082-926 465 843 745" is a National Australia Bank account in the name of the offender and Phillip Morton.

The offender created an entry in MYOB, dated 10 March 2020. The description is "Staff Training & Seminar". The payee is "Health Academy".

An amount of $949.00 is credited to account "082-926 465 843 745" on 11 March 2020. The payment description is "reimburse for trai".

The offender used the POP Ltd VISA card to purchase goods at Witchery, Manuka in the ACT. The total value of the purchase was $759.55. The goods purchased include two "knits", two "cardis", a shirt, a top, and three "crew necks". Customer details are recorded on the tax invoice. Those details include a thirteen digit number and the name, "Ms Emma Morton". The first six and final three digits of the VISA card used were 408967 and 810.

1. An amount of $759.55 was debited from the Operating Account on or around 17 March 2020. The transaction description details include, "VISA PURCHASE 14MARWITCHERY MANUKA".

The offender caused the transfer of $50,000.00 from the Savings Account to account "082-062 94 237 2780". POP Ltd's bank records include the following words in the transaction description, "TELEGRAPHIC TFR (RTGS)". A Payment Instruction indicates that $50,000.00 was authorised to be transferred from the Savings Account to account "082-062 94 237 2780" on 17 March 2020. A description of "COSRONA VVIRUS PLANNING [sic]" appears on the Payment Instruction.

1. Account "082-062 94 237 2780" is a National Australia Bank account in the name of the offender and Phillip Morton. An amount of $50,000.00 is credited to account "082-062 94 237 2780" on 17 March 2020. The payment description is "RTGS".

On 18 March 2020, there were three debits to account "082-062 94 237 2780" totaling $50,000. On the same day, there were three credits to account "082-062 18 711 0217" held in the name of the offender and Phillip Morton to the same value.

The offender caused the transfer of $50,000.00 from the Savings Account to account "082-062 94 237 2780". POP Ltd's bank records include the following words in the transaction description, "TELEGRAPHIC TFR (RTGS)". A Payment Instruction indicates that $50,000.00 was authorised to be transferred from the Savings Account to account "082-062 94 237 2780" on 20 April 2020. A description of "COVID PLANNING" appears on the Payment Instruction.

1. Account "082-062 94 237 2780" is a National Australia Bank account in the name of the offender and Phillip Morton. An amount of $50,000.00 is credited to account "082-062 94 237 2780" on 20 April 2020. The payment description is "RTGS".

On 28 April 2020, the offender caused the transfer of $30,000.00 from the Savings Account to account "082-062 94 237 2780". POP Ltd's bank records include the following words in the transaction description, "TELEGRAPHIC TFR (RTGS)". A Payment Instruction indicates that $30,000.00 was authorised to be transferred from the Savings Account to account "082-062 94 237 2780" on 28 April 2020. A description of "CORONA VIRUS PLANNING" appears on the Payment Instruction.

1. Account "082-062 94 237 2780" is a National Australia Bank account in the name of the offender and Phillip Morton. An amount of $30,000.00 is credited to account "082-062 94 237 2780" on 20 April 2020. The payment description is "RTGS".

On 9 June 2020, there were three debits to account "082-062 94 237 2780" totaling $81,000. On the same day, there were three credits to account "082-062 18 711 0217" held in the name of the offender and Phillip Morton to the same value.

The offender used the POP Ltd VISA card to purchase goods at David Jones, Woden in the ACT. The total value of the purchase was $415.72. The goods purchased include clothing items. The first six and final four digits of the VISA card used were 408967 and 3060.

1. An amount of $415.72 was debited from the Operating Account on or around 24 March 2020. The transaction description details include, "VISA PURCHASE 22 MARDAVID JONES LIMITED PHILLIP".

The offender used the POP Ltd VISA card to purchase goods at Capital Chemist, Waramanga in the ACT. The total value of the purchase was $359.40. An amount of $359.40 was debited from the Operating Account on or around 24 March 2020. The transaction description details include, "VISA PURCHASE 23 MARCAPITAL CHEMIST WRMG WARAMANGA".

The offender used the POP Ltd VISA card to purchase goods at Cooleman Court Pharmacy, Weston in the ACT. The total value of the purchase was $153.80. The goods purchased include general pharmaceutical products. The first and final four digits of the VISA card used were 4089 and 3060.

An amount of $153.80 was debited from the Operating Account on or around 25 March 2020. The transaction description details include, "VISA PURCHASE 23 MARCOOLEMAN COURT PHARM WESTON".

The accused used the BBO system to transfer $1,202.50 from the Operating Account to account "082-926 465 843 745". The account description is "E and P Morton". The payment description is "rego reim".

1. Account "082-926 465 843 745" is a National Australia Bank account in the name of the accused and Phillip Morton.
2. The accused created an entry in MYOB, dated 27 March 2020. The description is "Vehicle lease". The payee is "Access Canberra".

An amount of $1,202.50 is credited to account "082-926 465 843 745" on 30 March 2020. The payment description is "rego reim".

POP Ltd leased a vehicle that was driven by the accused. The vehicle was leased through Macquarie Leasing. Monthly payments were direct debited from the Operating Account and paid to Vehicle Solutions. The lease agreement covered the cost of registration. The cost of registration in April 2020 was $1,153.90. It was automatically debited from POP Ltd's Vehicle Solutions account on 17 April 2020. The cost of registration in April 2019 was $1,220.00. It was automatically debited from POP Ltd's Vehicle Solutions account on 26 April 2019. Money paid into POP Ltd's Vehicle Solutions account came from the Operating Account.

The offender used the POP Ltd VISA card to purchase goods at Chemist Warehouse, Queanbeyan in NSW. The total value of the purchase was $382.84. The goods purchased include general pharmaceutical, beauty, and personal hygiene products. The final four digits of the VISA card used were 3060.

1. An amount of $382.84 was debited from the Operating Account on or around 31 March 2020. The transaction description details include, "VISA PURCHASE 28 MARWILLIAM HO QUEANBEYA".

The offender used the POP Ltd VISA card to purchase goods at David Jones, Woden in the ACT. The total value of the purchase was $191.76. The goods purchased include clothing items. The first six and final four digits of the VISA card used were 408967 and 3060.

1. An amount of $191.76 was debited from the Operating Account on or around 22 April 2020. The transaction description details include, "VISA PURCHASE 20 APRDAVID JONES LIMITED PHILLIP".

D & D Tanks Pty Ltd issued an invoice (numbered 00009590) to the offender and Phillip Morton for the supply of an air pump, fault diagnosis, and installation. D & D Tanks Pty Ltd has only performed works for the offender and Phillip Morton at a property in Burra in NSW.

1. On 22 April 2020, the offender used the BBO system to transfer $675.00 from the Operating Account to account "032-778 000 615 432". The account description is "D and D Tanks". The payment description is "00009590".
2. Account "032-778 000 615 432" is an account used by D & D Tanks Pty Ltd trading as The Tank People.

The offender created an entry in MYOB, dated 22 April 2020. The description is "Repairs, Maint. & ...". The payee is "MW Plumbing".

The offender used the POP Ltd VISA card to purchase goods at Cooleman Court Pharmacy, Weston in the ACT. The total value of the purchase was $125.84. The goods purchased include general pharmaceutical products. The first and final four digits of the VISA card used were 4089 and 3060.

1. An amount of $125.84 was debited from the Operating Account on or around 30 April 2020. The transaction description details include, "VISA PURCHASE 28 APRCOOLEMAN COURT PHARM WESTON".

The offender used the POP Ltd VISA card to purchase goods at Chemist Warehouse, Queanbeyan in NSW. The total value of the purchase was $268.31. The goods purchased include general pharmaceutical, beauty, and personal hygiene products. The final four digits of the VISA card used were 3060.

An amount of $268.31 was debited from the Operating Account on or around 5 May 2020. The transaction description details include, "VISA PURCHASE 01 MAYWILLIAM HO QUEANBEYA".

The offender used the POP Ltd VISA card to purchase goods at Chemist Warehouse, Queanbeyan in NSW. The total value of the purchase was $248.36. The goods purchased include general pharmaceutical, beauty, and personal hygiene products. The final four digits of the VISA card used were 3060.

1. An amount of $248.36 was debited from the Operating Account on or around 7 May 2020. The transaction description details include, "VISA PURCHASE 05 MAYWILLIAM HO QUEANBEYA".

The offender used the POP Ltd VISA card to purchase goods at Capital Chemist, Calwell in the ACT. The total value of the purchase was $105.75. An amount of $105.75 was debited from the Operating Account on or around 18 May 2020. The transaction description details include, "VISA PURCHASE 15 MAYCAPITAL CHEMIST CALW CALWELL".

The offender used the POP Ltd VISA card to purchase goods at David Jones, Woden in the ACT. The total value of the purchase was $105.88. The goods purchased include clothing items. The first six and final four digits of the VISA card used were 408967 and 3060.

1. An amount of $105.88 was debited from the Operating Account on or around 19 May 2020. The transaction description details include, "VISA PURCHASE 16 MAYDAVID JONES LIMITED PHILLIP".

The accused used the POP Ltd VISA card to purchase goods at Cooleman Court Pharmacy, Weston in the ACT. The total value of the purchase was $149.97. The goods purchased include general pharmaceutical products. The first and final four digits of the VISA card used were 4089 and 3060.

1. An amount of $149.97 was debited from the Operating Account on or around 20 May 2020. The transaction description details include, "VISA PURCHASE 18 MAYCOOLEMAN COURT PHARM WESTON".

The offender used the POP Ltd VISA card to purchase goods at Harris Scarfe, Fyshwick in the ACT. The total value of the purchase was $311.07. The goods purchased include clothing items and appliances.

1. An amount of $311.07 was debited from the Operating Account on or around 26 May 2020. The transaction description details include, "VISA PURCHASE 23 MAYHARRIS SCARFE FYSHWICK".

The offender used the POP Ltd VISA card to purchase goods at Cooleman Court Pharmacy, Weston in the ACT. The total value of the purchase was $52.41. The goods purchased include general pharmaceutical products. The first and final four digits of the VISA card used were 4089 and 3060.

1. An amount of $52.41 was debited from the Operating Account on or around 27 May 2020. The transaction description details include, "VISA PURCHASE 25 MAYCOOLEMAN COURT PHARM WESTON".

On 27 May 2020, the offender used the BBO system to transfer $2,250.40 from the Operating Account to account "082-062 942 372 780". The account description is "Training". The payment description is "26052089674".

1. Account "082-062 942 372 780" is a National Australia Bank account in the name of the offender and Phillip Morton.

The offender created an entry on MYOB, dated 27 May 2020. The description is "Staff Training & Seminar". The payee is "Upskills".

An amount of $2,250.40 is credited to account "082-062 942 372 780" on 27 May 2020. The payment description is "26052089674".

The offender used the BBO system to transfer $2,250.40 from the Operating Account to account "082-062 942 372 780". The account description is "Training". The payment description is "230520789225".

1. Account "082-062 942 372 780" is a National Australia Bank account in the name of the offender and Phillip Morton.

The offender created an entry on MYOB, dated 27 May 2020. The description is "Staff Training & Seminar". The payee is "Upskills". A memo states "sent email re payment".

An amount of $2,250.40 is credited to account "082-062 942 372 780" on 27 May 2020. The payment description is "230520789225".

The offender used the BBO system to transfer $3,069.46 from the Operating Account to account "082-062 942 372 780". The account description is "Payments". The payment description is "124643".

1. Account "082-062 942 372 780" is a National Australia Bank account in the name of the offender and Phillip Morton.

The offender created an entry on MYOB, dated 3 June 2020. The description is "Equipment Repl., Toys". The payee is "Modern Teaching Aids".

An amount of $583.00 is credited to account "082-062 942 372 780" on 4 June 2020. The payment description is "124643".

There are no known invoices issued by Modern Teaching Aids to POP Ltd on or around 4 June 2020 to the value of $583.00.

The offender used the POP Ltd VISA card to purchase goods at David Jones, Woden in the ACT. The total value of the purchase was $234.32. The goods purchased includes jewellery. The first six and final four digits of the VISA card used were 408967 and 3060.

An amount of $234.32 was debited from the Operating Account on or around 9 June 2020. The transaction description details include, "VISA PURCHASE 07 MAYDAVID JONES LIMITED PHILLIP".

The offender used the BBO system to transfer $1,980.55 from the Operating Account to account "082-923 369 459 604". The account description is "Expenses". The payment description is "90620".

1. Account "082-923 369 459 604" is a National Australia Bank account in the name of the offender.

The offender created an entry on MYOB, dated 15 June 2020. The description is "Equipment Repl., Toys". The payee is "MTA".

An amount of $1,980.55 is credited to account "082-923 369 459 604" on 15 June 2020. The payment description is "90620".

There are no known invoices issued by Modern Teaching Aids to POP on or around 9 or 15 June 2020 to the value of $1,980.55.

The offender used the BBO system to transfer $781.95 from the Operating Account to account "082-923 369 459 604". The account description is "Expenses". The payment description is "762020".

1. Account "082-923 369 459 604" is a National Australia Bank account in the name of the offender.

The offender created an entry on MYOB, dated 15 June 2020. The description is "Equipment Repl., Toys". The payee is "Modern Teaching Aids".

An amount of $781.95 is credited to account "082-923 369 459 604" on 15 June 2020. The payment description is "762020".

There are no known invoices issued by Modern Teaching Aids to POP on or around 7 or 15 June 2020 to the value of $781.95.

The offender used the BBO system to transfer $654.35 from the Operating Account to account "082-923 369 459 604". The account description is "Expenses". The payment description is "10062088756".

1. Account "082-923 369 459 604" is a National Australia Bank account in the name of the offender.

The offender created an entry on MYOB, dated 17 June 2020. The description is "IT service and maintenance". The payee is "Connecting Up".

An amount of $654.35 is credited to account "082-923 369 459 604" on 17 June 2020. The payment description is "762020".

The offender used the POP Ltd VISA card to purchase goods at Chemist Warehouse, Phillip in the ACT. The total value of the purchase was $522.28. The goods purchased include general pharmaceutical, beauty, and personal hygiene products. The final four digits of the VISA card used were 3060.

1. An amount of $522.28 was debited from the Operating Account on or around 19 June 2020. The transaction description details include, "VISA PURCHASE 18 JUNCHEMIST WAREHOUSE PHILLIP".

The offender used the POP Ltd VISA card to purchase goods at Target, Greenway in the ACT. The total value of the purchase was $108.50. The goods purchased include women's undergarments. The final four digits of the VISA card used were 3060.

1. An amount of $108.50 was debited from the Operating Account on or around 27 June 2020. The transaction description details include, "EFTPOS DEBIT 27JUN11:31 TARGET 5162 GREENWAY AU".

The offender used the POP Ltd VISA card to purchase goods at Target, Greenway in the ACT. The total value of the purchase was $140.00. The goods purchased include women's undergarments and a blanket. The final four digits of the VISA card used were 3060.

1. An amount of $140.00 was debited from the Operating Account on or around 29 June 2020. The transaction description details include, "EFTPOS DEBIT 28JUN11:59 TARGET 5162 GREENWAY AU".

The offender used the POP Ltd VISA card to purchase goods at Harris Scarfe, Tuggeranong in the ACT. The total value of the purchase was $147.12. The goods purchased include clothing items and appliances.

1. An amount of $147.12 was debited from the Operating Account on or around 30 June 2020. The transaction description details include, "VISA PURCHASE 28 JUNHARRIS SCARFE TUGGERANO".

The offender used the POP Ltd VISA card to purchase goods or a service at the Live Well Holistic Wellness Centre, Manuka in the ACT. The total value of the purchase was $55.00. An amount of $55.00 was debited from the Operating Account on or around 2 July 2020. The transaction description details include, "VISA PURCHASE 01 JULLIVE WLL NAT WLNS CT MANUKA".

The offender used the POP Ltd VISA card to pay for a service at the Live Well Holistic Wellness Centre, Manuka in the ACT. The total value of the purchase was $130.00. An invoice for the service was issued to "Emma Morton". The service is described on the invoice as "Kinesiology 60 mins".

1. An amount of $130.00 was debited from the Operating Account on or around 2 July 2020. The transaction description details include, "VISA PURCHASE 01 JULLIVE WLL NAT WLNS CT MANUKA".

The offender used the POP Ltd VISA card to purchase goods at Chemist Warehouse, Phillip in the ACT. The total value of the purchase was $277.86. The goods purchased include general pharmaceutical, beauty, and personal hygiene products. The final four digits of the VISA card used were 3060.

1. An amount of $277.86 was debited from the Operating Account on or around 7 July 2020. The transaction description details include, "VISA PURCHASE 04 JULCHEMIST WAREHOUSE PHILLIP".

The offender used the POP Ltd VISA card to purchase goods at Harris Scarfe, Tuggeranong in the ACT. The total value of the purchase was $96.32. The goods purchased include clothing items.

1. An amount of $96.32 was debited from the Operating Account on or around 7 July 2020. The transaction description details include, "VISA PURCHASE 05 JULHARRIS SCARFE TUGGERANO".

The offender used the POP Ltd VISA card to purchase goods at Chemist Warehouse, Majura in the ACT. The total value of the purchase was $410.25. The goods purchased include general pharmaceutical, beauty, and personal hygiene products. The final four digits of the VISA card used were 3060.

1. An amount of $410.25 was debited from the Operating Account on or around 14 July 2020. The transaction description details include, "VISA PURCHASE 11 JULCHEMIST WAREHOUSE CANBERRA".

The offender used the POP Ltd VISA card to purchase goods at David Jones, Canberra in the ACT. The total value of the purchase was $39.92. The goods purchased include clothing items. The first six and final four digits of the VISA card used were 408967 and 3060.

1. An amount of $39.92 was debited from the Operating Account on or around 14 July 2020. The transaction description details include, "VISA PURCHASE 12 JULDAVID JONES LIMITED CANBERRA".

The offender transferred $849.13 m the Operating Account to account "062-948 025 058 975". The account description is "MTA". The payment description is "150720Weston".

1. Account "062-948 025 058 975" is a Commonwealth Bank account in the name of the offender.

The offender created an entry on MYOB, dated 16 July 2020. The description is "Equipment Repl., Toys". The payee is "Modern Teaching Aids".

On 20 July 2020, an amount of $849.13 was credited to account "062-948 025 058 975". The payment description is "150720Weston".

For three days after the above transaction, the debits from account "062-948 025 058 975" total $657.15 on retail purchases.

There are no known invoices issued by Modern Teaching Aids to POP Ltd on or around 16 July 2020 to the value of $849.13.

The offender used the POP Ltd VISA card to purchase goods at David Jones, Phillip in the ACT. The total value of the purchase was $75.85. The goods purchased include clothing items. The first six and final four digits of the VISA card used were 408967 and 3060.

1. An amount of $75.85 was debited from the Operating Account on or around 20 July 2020. The transaction description details include, "VISA PURCHASE 17 JULDAVID JONES LIMITED PHILLIP".

The offender transferred $760.00 from the Operating Account to account "062-948 025 058 975". The account description is "ECA". The payment description is "sub23720".

1. Account "062-948 025 058 975" is a Commonwealth Bank account in the name of the offender.

The offender created an entry on MYOB, dated 20 July 2020. The description is "Equipment Repl., Toys". The payee is "Modern Teaching Aids".

An amount of $760.00 was credited to account "062-948 025 058 975" on 20 July 2020. The payment description is "sub23720".

For three days after the above transaction, the debits from account "062-948 025 058 975" total $838.08. The categories of spending are "retail" and "dining/takeaway".

There are no known invoices issued by Modern Teaching Aids to POP Ltd on or around 20 July 2020 to the value of $760.00. POP Ltd has not, since 2017, had any subscriptions, accounts, or made any purchases with Early Childhood Australia ("ECA").

The offender transferred $1,423.50 from the Operating Account to account "062-948 025 058 975". The account description is "ASIC". The payment description is "Wes200720".

1. Account "062-948 025 058 975" is a Commonwealth Bank account in the name of the offender.

The offender created an entry on MYOB, dated 23 July 2020. The description is "Consumables". The payee is "Dowlings Canberra".

On 23 July 2020, an amount of $1,423.50 was credited to account "062-948 025 058 975". The payment description is "Wes200720". For three days after the above transaction, the debits from that account total $629.97. The categories of spending are "retail", "dining/takeaway", and "other expenses".

The offender used the POP Ltd VISA card to purchase goods at Target, Belconnen in the ACT. The total value of the purchase was $218.15. The goods purchased include clothing, a Rubik's cube, trading cards, and two Lego sets. The final four digits of the VISA card used were 3060.

An amount of $218.15 was debited from the Operating Account on or around 24 July 2020. The transaction description details include, "EFTPOS DEBIT 24JUL16:05 TARGET 5162 GREENWAY AU".

The offender used the POP Ltd VISA card to purchase goods at Cooleman Court Pharmacy, Weston in the ACT. The total value of the purchase was $58.82. The goods purchased include general pharmaceutical products. The first and final four digits of the VISA card used were 4089 and 3060.

An amount of $58.82 was debited from the Operating Account on or around 29 July 2020. The transaction description details include, "VISA PURCHASE 27 JULCOOLEMAN COURT PHARM WESTON".

The offender transferred $980.00 from the Operating Account to account "062-948 025 058 975". The account description is "Annual payment". The payment description is "Annual ECA 2707".

1. Account "062-948 025 058 975" is a Commonwealth Bank account in the name of the offender.

The offender created an entry on MYOB, dated 27 July 2020. The description is "Staff Training & Seminar". The payee is "Early Childhood Australia".

On 27 July 2020, an amount of $980.00 was credited to account "062-948 025 058 975" on 27 July 2020. The payment description is "Annual ECA 2707". Between 27 July and 4 August 2020 (inclusive), the debits from that account total $753.22. The categories of spending are "retail", "dining/takeaway", and "groceries".

POP Ltd has not, since 2017, had any subscriptions, accounts, or made any purchases with Early Childhood Australia ("ECA").

On 10 March 2020, the offender asked for approval from the board of directors to travel to Canada for the "World Forum for Early Childhood Education" conference. The estimated expense cost of the trip was between $6,000.00 and $7,000.00. This request was not finally approved, due to the COVID-19 pandemic, and restrictions imposed on international travel.

The offender used the POP Ltd VISA card to purchase goods at Cooleman Court Pharmacy, Weston in the ACT. The total value of the purchase was $59.88. The goods purchased include general pharmaceutical products. The first and final four digits of the VISA card used were 4089 and 3060.

1. An amount of $59.88 was debited from the Operating Account on or around 1 August 2020. The transaction description details include, "VISA PURCHASE 30 JULCOOLEMAN COURT PHARM WESTON".

The offender used the POP Ltd VISA card to purchase goods at Chemist Warehouse, Queanbeyan in NSW. The total value of the purchase was $944.61. The goods purchased include general pharmaceutical, beauty, and personal hygiene products. The final four digits of the VISA card used were 3060.

1. An amount of $944.61 was debited from the Operating Account on or around 4 August 2020. The transaction description details include, "VISA PURCHASE 31 JULWILLIAM HO QUEANBEYA".

The offender used the POP Ltd VISA card to purchase goods at Chemist Warehouse, Majura in the ACT. The total value of the purchase was $162.35. The goods purchased include general pharmaceutical, beauty, and personal hygiene products. The final four digits of the VISA card used were 3060.

1. An amount of $162.35 was debited from the Operating Account on or around 4 August 2020. The transaction description details include, "VISA PURCHASE 31 JULCHEMIST WAREHOUSE CANBERRA".

The offender transferred $1,482.35 from the Operating Account to account "062-948 025 058 975". The account description is "ECA". The payment description is "2 BEF030820".

1. Account "062-948 025 058 975" is a Commonwealth Bank account in the name of the offender.

The offender created an entry is created on MYOB, dated 4 August 2020. The description is "Equipment Repl., Toys". The payee is "Modern Teaching Aids".

On 4 August 2020, an amount of $1,482.35 was credited to account "062-948 025 058 975" on 4 August 2020. The payment description is "2 BEF030820". Between 4 August and 12 August 2020 (inclusive), the debits from that account total $2,845.10. The categories of spending are "retail", "travel", and "dining/takeaway".

There are no known invoices issued by Modern Teaching Aids to POP Ltd on or around 4 August 2020 to the value of $1,482.35. POP Ltd has not, since 2017, had any subscriptions, accounts, or made any purchases with Early Childhood Australia ("ECA").

The offender used the POP Ltd VISA card to purchase goods at Priceline Pharmacy, Woden in the ACT. The total value of the purchase was $292.99. The goods purchased include skincare products, beauty products, and general pharmaceutical products. The purchase was connected with a "Sister Club Card" with an identifying number. That card belonged to a person using the name "Emma Morton". The final four digits of the VISA card used 3060.

1. An amount of $292.99 was debited from the Operating Account on or around 5 August 2020. The transaction description details include, "EFTPOS DEBIT 05AUG14:06 PRICELINE PHCY WODEN WODEN ACTAU".

The offender transferred $1,126.35 from the Operating Account to account "082-926 592 613 985". The account description is "Payments". The payment description is "TEB060820".

1. Account "082-926 592 613 985" is a National Australia Bank account in the name of the offender and Phillip Morton.

The offender created an entry on MYOB, dated 6 August 2020. The description is "Equipment Repl., Toys". The payee is "Teaching Solutions".

An amount of $1,126.35 was credited to account "082-926 592 613 985" on 6 August 2020. The payment description is "TEB060820".

The offender used the POP Ltd VISA card to purchase goods at David Jones, Phillip in the ACT. The total value of the purchase was $199.75. The goods purchased include clothing items. The first six and final four digits of the VISA card used were 408967 and 3060.

1. An amount of $199.75 was debited from the Operating Account on or around 11 August 2020. The transaction description details include, "VISA PURCHASE 08 AUGDAVID JONES LIMITED PHILLIP".

The offender used the POP Ltd VISA card to pay for a service at the Live Well Holistic Wellness Centre, Manuka in the ACT. The total value of the purchase was $130.00. An invoice for the service was issued to "Emma Morton". The service is described on the invoice as "Kinesiology 60 mins".

1. An amount of $130.00 was debited from the Operating Account on or around 13 August 2020. The transaction description details include, "VISA PURCHASE 11 AUGLIVE WLL NAT WLNS CT MANUKA".

The offender used the POP Ltd VISA card to make purchases at Hotel Realm, Barton in the ACT. The total value of the purchases was $1,577.53. The goods and services purchased include accommodation and food. The invoice was issued to "Emma Morton" of 193 Candy Road, Burra in the State of New South Wales. Last four digits of card used were 3060.

1. An amount of $1,577.53 was debited from the Operating Account on or around 15 August 2020. The transaction description details include, "VISA PURCHASE 12 AUGHOTEL REALM PTY LTD BARTON".

The offender did not have approval to spend POP Ltd funds at Hotel Realm.

The offender used the POP Ltd VISA card to purchase goods at Chemist Warehouse, Phillip in the ACT. The total value of the purchase was $219.26. The goods purchased include general pharmaceutical, beauty, and personal hygiene products. The final four digits of the VISA card used were 3060.

An amount of $219.26 was debited from the Operating Account on or around 15 August 2020. The transaction description details include, "VISA PURCHASE 14 AUGCHEMIST WAREHOUSE PHILLIP".

The offender used the POP Ltd VISA card to purchase goods at David Jones, Phillip in the ACT. The total value of the purchase was $343.09. The goods purchased include clothing items. The first six and final four digits of the VISA card used were 408967 and 3060.

1. An amount of $343.09 was debited from the Operating Account on or around 17 August 2020. The transaction description details include, "VISA PURCHASE 14 AUGDAVID JONES LIMITED PHILLIP".

An amount of $288.90 was debited from the Operating Account on or around 21 August 2020. The transaction description details include, "VISA PURCHASE 20 AUGCR WODEN PHILLIP".

The offender used the POP Ltd VISA card to make a purchase at Hotel Realm, Barton in the ACT. The total value of the purchase was $154.00. The purchase related to accommodation and food consumed by the offender. The invoice was issued to "Emma Morton" of 193 Candy Road, Burra in the State of New South Wales. Last four digits of card used were 3060.

1. An amount of $154.00 was debited from the Operating Account on or around 24 August 2020. The transaction description details include, "VISA PURCHASE 20 AUGHOTEL REALM PTY LTD BARTON".

The offender did not have approval to spend POP Ltd funds at Hotel Realm.

On or around 21 August 2020, the offender used the POP Ltd VISA card to make a purchase at Hotel Realm, Barton in the ACT. The total value of the purchase was $1,975.00 The goods and services purchased include accommodation and food. The invoice was issued to "Emma Morton" of 193 Candy Road, Burra in the State of New South Wales. Last four digits of card used were 3060.

An amount of $1,975.00 was debited from the Operating Account on or around 25 August 2020. The transaction description details include, "VISA PURCHASE 21 AUGHOTEL REALM PTY LTD BARTON".

The offender did not have approval to spend POP Ltd funds at Hotel Realm

On 24 August 2020, the offender transferred $6,815.50 from the Operating Account to account "062-948 025 058 975". The account description is "MACQ". The payment description is "final payment".

1. Account "062-948 025 058 975" is a Commonwealth Bank account in the name of the offender.

The offender created an entry on MYOB, dated 24 August 2020. The description is "Vehicle lease". The payee is "Macquarie Leasing".

On 24 August 2020, an amount of $6,815.50 was credited to account "062-948 025 058 975". The payment description is "final payment". Between 24 August and 7 September 2020 (inclusive), the debits from that account total $8,773.24. The categories of spending are "travel", "retail", "dining/takeaway", and "groceries".

POP Ltd had a vehicle that was driven by the offender, and leased through Macquarie Leasing. Monthly payments were direct debited from the Operating Account and paid to Vehicle Solutions. The lease agreement covered an annual cost for fuel. There is no payment recorded in the month of August 2020 to Macquarie Leasing or Vehicle Solutions to the amount of $6,815.50.

The offender used the POP Ltd VISA card to purchase goods at Chemist Warehouse, Phillip in the ACT. The total value of the purchase was $327.94. The goods purchased include general pharmaceutical, beauty, and personal hygiene products. The final four digits of the VISA card used were 3060.

An amount of $327.94 was debited from the Operating Account on or around 29 August 2020. The transaction description details include, "VISA PURCHASE 28 AUGCHEMIST WAREHOUSE PHILLIP".

The offender used the POP Ltd VISA card to purchase goods at Cooleman Court Pharmacy, Weston in the ACT. The total value of the purchase was $17.97. The goods purchased include general pharmaceutical products. The first and final four digits of the VISA card used were 4089 and 3060.

1. An amount of $17.97 was debited from the Operating Account on or around 1 September 2020. The transaction description details include, "VISA PURCHASE 30 AUGCOOLEMAN COURT PHARM WESTON".

The offender used the POP Ltd VISA card to purchase goods at Cooleman Court Pharmacy, Weston in the ACT. The total value of the purchase was $45.50. The goods purchased included prescription medication, issued to the offender. The first and final four digits of the VISA card used were 4089 and 3060.

1. An amount of $45.50 was debited from the Operating Account on or around 1 September 2020. The transaction description details include, "VISA PURCHASE 30 AUGCOOLEMAN COURT PHARM WESTON".

The offender used the POP Ltd VISA card to purchase goods at Chemist Warehouse, Phillip in the ACT. The total value of the purchase was $288.00. The goods purchased include general pharmaceutical, beauty, and personal hygiene products. The final four digits of the VISA card used were 3060.

1. An amount of $288.00 was debited from the Operating Account on or around 5 September 2020. The transaction description details include, "VISA PURCHASE 04 SEPCHEMIST WAREHOUSE PHILLIP".

The offender used the POP Ltd VISA card to purchase goods at Chemist Warehouse, Phillip in the ACT. The total value of the purchase was $169.05. The goods purchased include general pharmaceutical, beauty, and personal hygiene products. The final four digits of the VISA card used were 3060.

An amount of $169.05 was debited from the Operating Account on or around 8 September 2020. The transaction description details include, "VISA PURCHASE 05 SEPCHEMIST WAREHOUSE PHILLIP".

The offender used the POP Ltd VISA card to purchase goods at Myer, Canberra in the ACT. The total value of the purchase was $669.17. An amount of $669.17 was debited from the Operating Account on or around 8 September 2020. The transaction description details include, "VISA PURCHASE 05SEP MYER CANBERRA CITY CANBERRA".

The offender used the POP Ltd VISA card to purchase goods at Target at the Canberra Centre in the ACT. The total value of the purchase was $178.20. The goods purchased include clothing. The final four digits of the VISA card used were 3060.

1. An amount of $178.20 was debited from the Operating Account on or around 5 September 2020. The transaction description details include, "EFTPOS DEBIT 05SEP15:15 TARGET 5096 CANBERRA AU".

The offender used the POP Ltd VISA card to make a purchase at Hotel Realm, Barton in the ACT. The total value of the purchase was $2,230.00. The goods and services purchased include accommodation and food. The invoice was issued to "Emma Morton" of 193 Candy Road, Burra in the State of New South Wales. Last four digits of card used were 3060.

1. An amount of $2,230.00 was debited from the Operating Account on or around 9 September 2020. The transaction description details include, "VISA PURCHASE 06 SEPHOTEL REALM PTY LTD BARTON".

The offender did not have approval to spend POP Ltd funds at Hotel Realm.

On 7 September 2020, the offender transferred $3,893.50 from the Operating Account to account "062-948 025 058 975". The account description is "JKT". The payment description is "audit service fee 7920".

1. Account "062-948 025 058 975" is a Commonwealth Bank account in the name of the offender.

The offender created an entry on MYOB, dated 7 September 2020. The description is "Auditor's Fees". The payee is "JKT Services".

On 7 September 2020, an amount of $3,893.50 was credited to account "062-948 025 058 975". The payment description is "audit service fee". For three days after the above transaction, the debits from that account total $126,686.05. The categories of spending are "Electronic transfer to account MORTON's account #8983", "retail", "dining/takeaway", "groceries".

On 8 September 2020, an amount of $120,000.00 was credited to account "062-948 025 058 983". Account "062-948 025 058 983" is a Commonwealth Bank account in the name of the offender.

The offender used the POP Ltd VISA card to purchase goods at David Jones, Phillip in the ACT. The total value of the purchase was $75.00. The first six and final four digits of the VISA card used were 408967 and 3060.

1. An amount of $75.00 was debited from the Operating Account on or around 10 September 2020. The transaction description details include, "VISA PURCHASE 08 SEPDAVID JONES LIMITED PHILLIP".

The offender transferred $25,520.00 om the Operating Account to account "063-097 038 580 289". The account description is "Additional Funding". The payment description is "PAYG Tax overpayment rp".

1. Account "063-097 038 580 289" is a Commonwealth Bank account in the name of the offender.

The offender created an entry on MYOB, dated 8 September 2020. The description is "Payroll Liabilities". The payee is "Australian Taxation Office".

On 8 September 2020, an amount of $25,520.00 was credited to account "063-097 038 580 289". The payment description is "PAYG Tax overpayme [sic]".

Tax records relating to POP Ltd's PAYG withholdings do not suggest that any overpayment in the amount of $25,520.00 was made.

The offender used the POP Ltd VISA card to purchase goods at David Jones, Phillip in the ACT. The total value of the purchase was $309.00. The items purchased included clothing items. The first six and final four digits of the VISA card used were 408967 and 3060.

An amount of $309.00 was debited from the Operating Account on or around 12 September 2020. The transaction description details include, "VISA PURCHASE 10 SEPDAVID JONES LIMITED PHILLIP".

The offender used the POP Ltd VISA card to purchase goods at David Jones, Phillip in the ACT. The total value of the purchase was $739.43. The items purchased included jewellery. The first six and final four digits of the VISA card used were 408967 and 3060.

1. An amount of $739.43 was debited from the Operating Account on or around 12 September 2020. The transaction description details include, "VISA PURCHASE 10 SEPDAVID JONES LIMITED PHILLIP".

The offender transferred $32,527.00 from the Operating Account to account "063-097 038 580 289". The account description is "Netbank". The payment description is "PAYG Projects on Park".

1. Account "063-097 038 580 289" is a Commonwealth Bank account in the name of the offender.

The offender created an entry on MYOB, dated 10 September 2020. The description is "Payroll Liabilities". The payee is "Australian Taxation Office".

On 10 September 2020, an amount of $32,527.00 was credited to account "063-097 038 580 289". The payment description is "PAYG Projects on P [sic]".

Tax records relating to POP Ltd's PAYG withholdings do not suggest that a payment in the amount of $32,527.00 was made on or around 10 September 2020.

The offender used the POP Ltd VISA card to purchase goods at Myer, Canberra in the ACT. The total value of the purchase was $1,262.00. An amount of $1,262.00 was debited from the Operating Account on or around 15 September 2020. The transaction description details include, "VISA PURCHASE 12SEP MYER CANBERRA CITY CANBERRA".

The offender used the POP Ltd VISA card to make a purchase at Hotel Realm, Barton in the ACT. The total value of the purchase was $127.00. The purchase related to accommodation and food consumed by the offender. The invoice was issued to "Emma Morton" of 193 Candy Road, Burra in the State of New South Wales. Last four digits of card used were 3060.

1. An amount of $127.00 was debited from the Operating Account on or around 17 September 2020. The transaction description details include, "VISA PURCHASE 14 SEPHOTEL REALM PTY LTD BARTON".

The offender did not have approval to spend POP Ltd funds at Hotel Realm

The offender used the POP Ltd VISA card to make a purchase at Hotel Realm, Barton in the ACT. The total value of the purchase was $1,697.08. The goods and services purchased include accommodation and food. The invoice was issued to "Emma Morton" of 193 Candy Road, Burra in the State of New South Wales. Last four digits of card used were 3060.

1. An amount of $1,697.08 was debited from the Operating Account on or around 17 September 2020. The transaction description details include, "VISA PURCHASE 14 SEPHOTEL REALM PTY LTD BARTON".

The offender did not have approval to spend POP Ltd funds at Hotel Realm.

The offender transferred $31,649.00 from the Operating Account to account "063-097 038 580 289". The account description is "FUNDING". The payment description is "PAYG FINAL 526195674124".

1. POP Ltd's Australian Business Number is 52 619 567 412.

Account "063-097 038 580 289" is a Commonwealth Bank account in the name of the offender.

The offender created an entry on MYOB, dated 15 September 2020. The description is "Payroll Liabilities". The payee is "Australian Taxation Office".

An amount of $31,649.00 was credited to account "063-097 038 580 289" on 15 September 2020. The payment description is "PAYG FINAL 5261956 [sic]".

Tax records relating to POP Ltd's PAYG withholdings do not suggest that a payment in the amount of $31,649.00 was made on or around 15 September 2020.

The offender used the POP Ltd VISA card to make a purchase at Hotel Realm, Barton in the ACT. The total value of the purchase was $751.77. An amount of $751.77 was debited from the Operating Account on or around 30 September 2020. The transaction description details include, "VISA PURCHASE 27 SEPHOTEL REALM PTY LTD BARTON".

The offender did not have approval to spend POP Ltd funds at Hotel Realm.

The offender used the POP Ltd VISA card to purchase goods at David Jones, Phillip in the ACT. The total value of the purchase was $313.50. The items purchased included clothing items. The first six and final four digits of the VISA card used were 408967 and 3060.

An amount of $313.50 was debited from the Operating Account on or around 30 September 2020. The transaction description details include, "VISA PURCHASE 28 SEPDAVID JONES LIMITED PHILLIP".

The offender used the POP Ltd VISA card to purchase goods at Harris Scarfe, Fyshwick in the ACT. The total value of the purchase was $144.49. The goods purchased include homeware.

An amount of $144.49 was debited from the Operating Account on or around 7 October 2020. The transaction description details include, "VISA PURCHASE 04 OCTHARRIS SCARFE FYSHWICK".

The offender used the POP Ltd VISA card to purchase goods at Harris Scarfe, Tuggeranong in the ACT. The total value of the purchase was $132.96. The goods purchased include bedding.

1. An amount of $132.96 was debited from the Operating Account on or around 7 October 2020. The transaction description details include, "VISA PURCHASE 05 OCTHARRIS SCARFE TUGGERANO".

The offender used the POP Ltd VISA card to purchase goods at Chemist Warehouse, Fyshwick in the ACT. The total value of the purchase was $306.80. The goods purchased include general pharmaceutical, beauty, and personal hygiene products. The final four digits of the VISA card used were 3060.

1. An amount of $306.80 was debited from the Operating Account on or around 9 October 2020. The transaction description details include, "VISA PURCHASE 08 OCTCHEMIST WAREHOUSE FYSHWICK".

The offender used the POP Ltd VISA card to purchase goods at Chemist Warehouse, Fyshwick in the ACT. The total value of the purchase was $183.92. The goods purchased include general pharmaceutical, beauty, and personal hygiene products. The final four digits of the VISA card used were 3060.

An amount of $183.92 was debited from the Operating Account on or around 9 October 2020. The transaction description details include, "VISA PURCHASE 09 OCTCHEMIST WAREHOUSE FYSHWICK".

The offender used the POP Ltd VISA card to purchase goods at Chemist Warehouse, Fyshwick in the ACT. The total value of the purchase was $414.79. The goods purchased include general pharmaceutical, beauty, and personal hygiene products. The final four digits of the VISA card used were 3060.

1. An amount of $414.79 was debited from the Operating Account on or around 9 October 2020. The transaction description details include, "VISA PURCHASE 09 OCTCHEMIST WAREHOUSE FYSHWICK".

The offender used the POP Ltd VISA card to pay for goods and services at the Live Well Holistic Wellness Centre, Manuka in the ACT. The total value of the purchase was $267.95. An invoice was issued to "Emma Morton". The goods and services purchased included candles, skin juice and a remedial massage.

1. An amount of $267.95 was debited from the Operating Account on or around 13 October 2020. The transaction description details include, "VISA PURCHASE 09 OCTLIVE WLL NAT WLNS CT MANUKA".

The offender transferred $3,420.55 from the Operating Account to account "082-923 369 459 604". The account description is "Expenditure". The payment description is "021020Wes".

1. Account "082-923 369 459 604" is a National Australia Bank account in the name of the offender.

The offender created an entry on MYOB, dated 12 October 2020. The description is "Equipment Repl., Toys". The payee is "Modern Teaching Aids".

An amount of $3,420.55 was credited to account "082-923 369 459 604" on 12 October 2020. The payment description is "021020Wes".

There are no known invoices issued by Modern Teaching Aids to POP Ltd on or around 2 or 12 October 2020 to the value of $3,420.55.

The offender used the POP Ltd VISA card to purchase goods at David Jones, Phillip in the ACT. The total value of the purchase was $626.55. The items purchased included candles and clothing items. The first six and final four digits of the VISA card used were 408967 and 3060.

1. An amount of $626.55 was debited from the Operating Account on or around 19 October 2020. The transaction description details include, "VISA PURCHASE 16 OCTDAVID JONES LIMITED PHILLIP".

The offender used the POP Ltd VISA card to purchase goods at Cooleman Court Pharmacy, Weston in the ACT. The total value of the purchase was $10.29. The goods purchased was a pair of tweezers. The first and final four digits of the VISA card used were 4089 and 3060.

1. An amount of $10.29 was debited from the Operating Account on or around 22 October 2020. The transaction description details include, "VISA PURCHASE 20 OCTCOOLEMAN COURT PHARM WESTON".

The offender used the POP Ltd VISA card to pay for goods and services at the Live Well Holistic Wellness Centre, Manuka in the ACT. The total value of the purchase was $356.00. An invoice was issued to "Emma Morton". The goods and services purchased included skin juice and kinesiology.

1. An amount of $356.00 was debited from the Operating Account on or around 23 October 2020. The transaction description details include, "VISA PURCHASE 21 OCTLIVE WLL NAT WLNS CT MANUKA".

The offender used the POP Ltd VISA card to purchase goods at Cooleman Court Pharmacy, Weston in the ACT. The total value of the purchase was $87.29. The goods purchased include general pharmaceutical products. The first and final four digits of the VISA card used were 4089 and 3060.

1. An amount of $87.29 was debited from the Operating Account on or around 4 November 2020. The transaction description details include, "VISA PURCHASE 02 NOVCOOLEMAN COURT PHARM WESTON".

The offender transferred $2,022.50 from the Operating Account to account "063-097 038 580 289". The account description is "JKT". The payment description is "additional invoice".

1. Account "063-097 038 580 289" is a Commonwealth Bank account in the name of the offender.

The offender created an entry on MYOB, dated 2 November 2020. The description is "Staff Training & Semin". The payee is "JKT Training".

An amount of $2,022.50 was credited to account "063-097 038 580 289" on 2 November 2020. The payment description is "additional invoice".

The offender used the POP Ltd VISA card to pay for goods and services at the Live Well Holistic Wellness Centre, Manuka in the ACT. The total value of the purchase was $350.45. An invoice was issued to "Emma Morton". The goods and services purchased included skin juice and kinesiology.

1. An amount of $350.45 was debited from the Operating Account on or around 6 November 2020. The transaction description details include, "VISA PURCHASE 04 NOVLIVE WLL NAT WLNS CT MANUKA".

The offender used the POP Ltd VISA card to purchase goods at David Jones, Canberra in the ACT. The total value of the purchase was $239.70. The items purchased included candles and clothing items. The first six and final four digits of the VISA card used were 408967 and 3060.

1. An amount of $239.70 was debited from the Operating Account on or around 10 November 2020. The transaction description details include, "VISA PURCHASE 07 NOVDAVID JONES LIMITED CANBERRA".

The offender used the POP Ltd VISA card to purchase goods at Cooleman Court Pharmacy, Weston in the ACT. The total value of the purchase was $103.44. The goods purchased include general pharmaceutical products. The first and final four digits of the VISA card used were 4089 and 3060.

1. An amount of $103.44 was debited from the Operating Account on or around 11 November 2020. The transaction description details include, "VISA PURCHASE 09 NOVCOOLEMAN COURT PHARM WESTON".

The offender used the POP Ltd VISA card to purchase goods at Chemist Warehouse, Phillip in the ACT. The total value of the purchase was $637.81. The goods purchased include general pharmaceutical, beauty, and personal hygiene products. The final four digits of the VISA card used were 3060.

1. An amount of $637.81 was debited from the Operating Account on or around 12 November 2020. The transaction description details include, "VISA PURCHASE 11 NOVCHEMIST WAREHOUSE PHILLIP".

The offender used the POP Ltd VISA card to purchase goods at Priceline Pharmacy, Woden in the ACT. The total value of the purchase was $251.03. The goods purchased include skincare products, beauty products, and general pharmaceutical products. The purchase was connected with a "Sister Club Card" with an identifying number. That card belonged to a person using the name "Emma Morton". The final four digits of the VISA card used 3060.

1. An amount of $251.03 was debited from the Operating Account on or around 11 November 2020. The transaction description details include, "EFTPOS DEBIT 11NOV10:13 PRICELINE PHCY WODEN WODEN ACTAU".

The offender used the POP Ltd VISA card to purchase goods at Cooleman Court Pharmacy, Weston in the ACT. The total value of the purchase was $71.39. The goods purchased include general pharmaceutical products. The first and final four digits of the VISA card used were 4089 and 3060.

1. An amount of $71.39 was debited from the Operating Account on or around 14 November 2020. The transaction description details include, "VISA PURCHASE 12 NOVCOOLEMAN COURT PHARM WESTON".

The offender used the POP Ltd VISA card to purchase goods at Harris Scarfe, Fyshwick in the ACT. The total value of the purchase was $343.42. The goods purchased include clothing and homeware.

1. An amount of $343.42 was debited from the Operating Account on or around 17 November 2020. The transaction description details include, "VISA PURCHASE 15 NOVHARRIS SCARFE FYSHWICK".

The offender used the POP Ltd VISA card to make a purchase at Hotel Realm, Barton in the ACT. The total value of the purchase was $217.89. An amount of $217.89 was debited from the Operating Account on or around 18 November 2020. The transaction description details include, "VISA PURCHASE 15 NOVHOTEL REALM PTY LTD BARTON".

The offender did not have approval to spend POP Ltd funds at Hotel Realm

The offender used the POP Ltd VISA card to pay for services at the Live Well Holistic Wellness Centre, Manuka in the ACT. The total value of the purchase was $265.00. An invoice was issued to "Emma Morton". The services purchased included naturopathy and kinesiology.

1. An amount of $265.00 was debited from the Operating Account on or around 20 November 2020. The transaction description details include, "VISA PURCHASE 18 NOVLIVE WLL NAT WLNS CT MANUKA".

The offender used the POP Ltd VISA card to purchase goods at Chemist Warehouse, Majura in the ACT. The total value of the purchase was $282.28. The goods purchased include general pharmaceutical, beauty, and personal hygiene products. The final four digits of the VISA card used were 3060.

1. An amount of $282.28 was debited from the Operating Account on or around 21 November 2020. The transaction description details include, "VISA PURCHASE 20 NOVCHEMIST WAREHOUSE CANBERRA".

The offender transferred $9,130.00 from the Operating Account to account "063-097 039 982 909". The account description is "Services". The payment description is "1511".

1. Account "063-097 039 982 909" is a Commonwealth Bank account in the name of the offender.

The offender created an entry on MYOB, dated 23 November 2020. The description is "Insurance". The payee is "Guild Insurance".

An amount of $9,130.00 was credited to account "063-097 039 982 909" on 23 November 2020. The payment description is "1511".

The offender used the POP Ltd VISA card to purchase goods at Priceline Pharmacy, Woden in the ACT. The total value of the purchase was $82.10. The goods purchased include skincare products, beauty products, and general pharmaceutical products. The purchase was connected with a "Sister Club Card" with an identifying number. That card belonged to a person using the name "Emma Morton". The final four digits of the VISA card used 3060.

1. An amount of $82.10 was debited from the Operating Account on or around 25 November 2020. The transaction description details include, "EFTPOS DEBIT 25NOV13:32 PRICELINE PHCY WODEN WODEN ACTAU".

The offender used the POP Ltd VISA card to purchase goods at Cooleman Court Pharmacy, Weston in the ACT. The total value of the purchase was $39.99. The goods purchased include general pharmaceutical products. The first and final four digits of the VISA card used were 4089 and 3060.

1. An amount of $39.99 was debited from the Operating Account on or around 28 November 2020. The transaction description details include, "VISA PURCHASE 26 NOVCOOLEMAN COURT PHARM WESTON".

The offender used the POP Ltd VISA card to purchase goods at Cooleman Court Pharmacy, Weston in the ACT. The total value of the purchase was $23.94. The goods purchased include general pharmaceutical products. The first and final four digits of the VISA card used were 4089 and 3060.

1. An amount of $23.94 was debited from the Operating Account on or around 3 December 2020. The transaction description details include, "VISA PURCHASE 01 DECCOOLEMAN COURT PHARM WESTON".

The offender used the POP Ltd VISA card to purchase a service at the Hierophant, Griffith in the ACT. The total value of the purchase was $184.08. An amount of $184.08 was debited from the Operating Account on or around 3 December 2020. The transaction description details include, "VISA PURCHASE 02 DECTHE HIEROPHANT GRIFFITH".

The offender used the POP Ltd VISA card to pay for goods and services at the Live Well Holistic Wellness Centre, Manuka in the ACT. The total value of the purchase was $254.95. An invoice was issued to "Emma Morton". The goods and services purchased included candles, recovery balm, and kinesiology.

1. An amount of $254.95 was debited from the Operating Account on or around 4 December 2020. The transaction description details include, "VISA PURCHASE 02 DECLIVE WLL NAT WLNS CT MANUKA".

The offender used the POP Ltd VISA card to purchase goods at Cooleman Court Pharmacy, Weston in the ACT. The total value of the purchase was $37.94. The goods purchased include general pharmaceutical products. The final four digits of the VISA card used were 3199.

An amount of $37.94 was debited from the Operating Account on or around 9 December 2020. The transaction description details include, "VISA PURCHASE 07 DECCOOLEMAN COURT PHARM WESTON".

The offender used the POP Ltd VISA card to purchase goods at Cooleman Court Pharmacy, Weston in the ACT. The total value of the purchase was $45.50. The goods purchased included prescription medication, issued to the offender. The final four digits of the VISA card used were 3199.

1. An amount of $45.50 was debited from the Operating Account on or around 9 December 2020. The transaction description details include, "VISA PURCHASE 07 DECCOOLEMAN COURT PHARM WESTON".

The offender used the POP Ltd VISA card to pay for a service at the Live Well Holistic Wellness Centre, Manuka in the ACT. The total value of the purchase was $95.00. An invoice was issued to "Emma Morton". The service purchased was naturopathy.

1. An amount of $95.00 was debited from the Operating Account on or around 10 December 2020. The transaction description details include, "VISA PURCHASE 08 DECLIVE WLL NAT WLNS CT MANUKA".

The offender transferred $3,013.50 from the Operating Account to account "063-097 039 982 909". The account description is "Educational Resources". The payment description is "5547910".

1. Account "063-097 039 982 909" is a Commonwealth Bank account in the name of the offender.

The offender created an entry on MYOB, dated 8 December 2020. The description is "Staff Training & Semin". The payee is "Canberra Institute of Technology (CIT)".

An amount of $3,013.50 was credited to account "063-097 039 982 909" on 8 December 2020. The payment description is "5547910".

The offender used the POP Ltd VISA card to purchase goods at Marilyn on Kennedy, Kingston in the ACT. Marilyn on Kennedy is a vintage clothing store. The total value of the purchase was $2,010.00. The final four digits of the VISA card used were 3060.

1. An amount of $2,010.00 was debited from the Operating Account on or around 11 December 2020. The transaction description details include, "VISA PURCHASE 09 DECSQ *MARILYN ON KENNE Kingston".

The offender used the POP Ltd VISA card to purchase goods at David Jones, Woden in the ACT. The total value of the purchase was $228.91. The items purchased included clothing items. The first six and final four digits of the VISA card used were 408967 and 3060.

1. An amount of $228.91 was debited from the Operating Account on or around 12 December 2020. The transaction description details include, "VISA PURCHASE 10 DECDAVID JONES LIMITED PHILLIP".

The offender used the POP Ltd VISA card to pay for a service at the Live Well Holistic Wellness Centre, Manuka in the ACT. The total value of the purchase was $130.00. An invoice was issued to "Emma Morton". The service purchased was kinesiology.

1. An amount of $130.00 was debited from the Operating Account on or around 18 December 2020. The transaction description details include, "VISA PURCHASE 16 DECLIVE WLL NAT WLNS CT MANUKA".

The offender used the POP Ltd VISA card to purchase goods at David Jones, Woden in the ACT. The total value of the purchase was $127.92. The items purchased included sunglasses. The first six and final four digits of the VISA card used were 408967 and 3060.

1. An amount of $127.92 was debited from the Operating Account on or around 26 December 2020. The transaction description details include, "VISA PURCHASE 23 DECDAVID JONES LIMITED PHILLIP".

The offender used the POP Ltd VISA card to purchase goods at David Jones, Woden in the ACT. The total value of the purchase was $186.75. The items purchased included sunglasses. The first six and final four digits of the VISA card used were 408967 and 3060.

1. An amount of $186.75 was debited from the Operating Account on or around 26 December 2020. The transaction description details include, "VISA PURCHASE 23 DECDAVID JONES LIMITED PHILLIP".

The offender used the POP Ltd VISA card to purchase goods at David Jones, Woden in the ACT. The total value of the purchase was $504.75. The items purchased included candles and clothes. The first six and final four digits of the VISA card used were 408967 and 3060.

1. An amount of $504.75 was debited from the Operating Account on or around 26 December 2020. The transaction description details include, "VISA PURCHASE 23 DECDAVID JONES LIMITED PHILLIP".

The offender used the POP Ltd VISA card to purchase goods at an online merchant called "UberKate". The customer details included the name, "Emma Morton" and a contact email address of "emma@westoncreekchildrenscentre.com". The total value of the purchase was $552.45. The items purchased included two rings and one pendant. The final four digits of the VISA card used were 3060.

1. An amount of $552.45 was debited from the Operating Account on or around 30 December 2020. The transaction description details include, "VISA PURCHASE 28 DECSP* UBERKATESHOP KILLARNEY".]

The offender transferred $2,859.50 from the Operating Account to account "062-948 025 058 983". The account description is "Padlin Press". The payment description is "161220".

Account "062-948 025 058 983" is a Commonwealth Bank account in the name of the offender.

The offender created an entry on MYOB, dated 29 December 2020. The description is "Equipment Repl., Toys". The payee is "Modern Teaching Aids".

An amount of $2,859.50 was credited to account "062-948 025 058 983" on 30 December 2020. The payment description is "161220". Between 30 December 2020 and 12 February 2021 (inclusive), the debits from that account total $2,250.00. This total derived from one transfer to an account held in the name of the offender.

There are no known invoices issued by Modern Teaching Aids to POP on or around 29 December 2020 to the value of $2,859.50.

The offender used the POP Ltd VISA card to purchase goods at David Jones, Canberra in the ACT. The total value of the purchase was $151.95. The items purchased included jewellery. The first six and final four digits of the VISA card used were 408967 and 3060.

1. An amount of $151.95 was debited from the Operating Account on or around 31 December 2020. The transaction description details include, "VISA PURCHASE 29 DECDAVID JONES LIMITED CANBERRA".

The offender used the POP Ltd VISA card to purchase goods at Myer, Canberra in the ACT. The total value of the purchase was $173.87. An amount of $173.87 was debited from the Operating Account on or around 31 December 2020. The transaction description details include, "VISA PURCHASE 29 DECMYER CANBERRA CITY CANBERRA".

The offender used the POP Ltd VISA card to purchase goods at Harris Scarfe, Fyshwick in the ACT. The total value of the purchase was $713.94. The goods purchased include homeware.

1. An amount of $713.94 was debited from the Operating Account on or around 12 January 2021. The transaction description details include, "VISA PURCHASE 10 JANHARRIS SCARFE FYSHWICK".

The offender used the POP Ltd VISA card to purchase goods at Chemist Warehouse, Phillip in the ACT. The total value of the purchase was $235.88. The goods purchased include general pharmaceutical, beauty, and personal hygiene products. The final four digits of the VISA card used were 3060.

1. An amount of $235.88 was debited from the Operating Account on or around 14 January 2021. The transaction description details include, "VISA PURCHASE 13 JANCHEMIST WAREHOUSE PHILLIP".

The offender transferred $2,285.20 from the Operating Account to account "063-097 040 283 873". The account description is "Emma Morton". The payment description is "14169278".

1. Account "063-097 040 283 873" is a Commonwealth Bank account in the name of the offender.

An amount of $2,285.20 was credited to account "063-097 040 283 873" on 15 January 2021. The payment description is "14169278".

The offender used the POP Ltd VISA card to purchase goods at the Designer Op Shop Emporium, Fyshwick in the ACT. The total value of the purchase was $420.50. The items purchased include a bamboo bowl set, an enamel bowl, two pairs of earrings, a candle, a card, a scallop mirror, and a jewellery box.

An amount of $420.50 was debited from the Operating Account on or around 16 January 2021. The transaction description details include, "EFTPOS DEBIT 16JAN14:12 DOS Emporium Fyshwick ACTAU".

The offender used the POP Ltd VISA card to purchase goods at David Jones, Phillip in the ACT. The total value of the purchase was $284.88. The items purchased included beauty products. The first six and final four digits of the VISA card used were 408967 and 3060.

1. An amount of $284.88 was debited from the Operating Account on or around 30 January 2021. The transaction description details include, "VISA PURCHASE 28 JANDAVID JONES LIMITED PHILLIP".

The offender used the POP Ltd VISA card to purchase goods at Priceline Pharmacy, Woden in the ACT. The total value of the purchase was $165.85. The goods purchased include skincare products, beauty products, and general pharmaceutical products. The purchase was connected with a "Sister Club Card" with an identifying number. That card belonged to a person using the name "Emma Morton". The final four digits of the VISA card used 3060.

1. An amount of $165.85 was debited from the Operating Account on or around 28 January 2021. The transaction description details include, "EFTPOS DEBIT 28JAN11:34 PRICELINE PHCY WODEN WODEN ACTAU".

The offender used the POP Ltd VISA card to purchase goods at Target, Weston Creek in the ACT. The total value of the purchase was $136.30. The goods purchased include homewares.

1. An amount of $136.30 was debited from the Operating Account on or around 1 February 2021. The transaction description details include, "EFTPOS DEBIT 01FEB13:35 TARGET 6368 WESTON CREEK AU".

The offender used the POP Ltd VISA card to purchase goods at Harris Scarfe, Fyshwick in the ACT. The total value of the purchase was $158.45. The goods purchased include appliances and homeware.

An amount of $158.45 was debited from the Operating Account on or around 8 February 2021. The transaction description details include, "VISA PURCHASE 05 FEBHARRIS SCARFE FYSHWICK".

The offender used the POP Ltd VISA card to purchase goods at Target, Weston Creek in the ACT. The total value of the purchase was $163.50. The goods purchased include homewares.

1. An amount of $163.50 was debited from the Operating Account on or around 6 February 2021. The transaction description details include, "EFTPOS DEBIT 06FEB12:02 TARGET 6368 WESTON CREEK AU".

The offender used the POP Ltd VISA card to purchase goods at Priceline Pharmacy, Woden in the ACT. The total value of the purchase was $137.98. The goods purchased include skincare products, beauty products, and general pharmaceutical products. The purchase was connected with a "Sister Club Card" with an identifying number. That card belonged to a person using the name "Emma Morton". The final four digits of the VISA card used 3060.

1. An amount of $137.98 was debited from the Operating Account on or around 8 February 2021. The transaction description details include, "EFTPOS DEBIT 07FEB14:00 PRICELINE PHCY WODEN WODEN ACTAU".

The offender used the POP Ltd VISA card to pay for a service at the Live Well Holistic Wellness Centre, Manuka in the ACT. The total value of the purchase was $130.00. An invoice was issued to "Emma Morton". The service purchased was kinesiology.

1. An amount of $130.00 was debited from the Operating Account on or around 12 February 2021. The transaction description details include, "VISA PURCHASE 10 FEBLIVE WLL NAT WLNS CT MANUKA".

The offender used the POP Ltd VISA card to purchase goods at David Jones, Phillip in the ACT. The total value of the purchase was $368.95. The items purchased included jewellery and perfume. The first six and final four digits of the VISA card used were 408967 and 3060.

1. An amount of $368.95 was debited from the Operating Account on or around 12 February 2021. The transaction description details include, "VISA PURCHASE 10 FEBDAVID JONES LIMITED PHILLIP".

The offender used the POP Ltd VISA card to purchase goods at Cooleman Court Pharmacy, Weston in the ACT. The total value of the purchase was $132.79. The goods purchased include general pharmaceutical products. The first and final four digits of the VISA card used were 4089 and 3060.

1. An amount of $132.79 was debited from the Operating Account on or around 17 February 2021. The transaction description details include, "VISA PURCHASE 15 FEBCOOLEMAN COURT PHARM WESTON".

The offender used the POP Ltd VISA card to pay for a service at the Live Well Holistic Wellness Centre, Manuka in the ACT. The total value of the purchase was $95.00. An invoice was issued to "Emma Morton". The service purchased was naturopathy.

1. An amount of $95.00 was debited from the Operating Account on or around 18 February 2021. The transaction description details include, "VISA PURCHASE 16 FEBLIVE WLL NAT WLNS CT MANUKA".

The offender used the POP Ltd VISA card to purchase goods at Priceline Pharmacy, Woden in the ACT. The total value of the purchase was $146.83. The goods purchased include skincare products, beauty products, and general pharmaceutical products. The purchase was connected with a "Sister Club Card" with an identifying number. That card belonged to a person using the name "Emma Morton". The final four digits of the VISA card used 3060.

1. An amount of $146.83 was debited from the Operating Account on or around 17 February 2021. The transaction description details include, "EFTPOS DEBIT 17FEB10:44 PRICELINE PHCY WODEN WODEN ACTAU".