
FEATURE ARTICLE
Celebrating 5 Successful Years in Business: Looking Ahead to the Next Chapter

December 4 marks five years since I commenced Duxton Hill.
When I first told my learned friends at the Bar I was leaving to start this business, most expressed surprise that I was walking away from a successful practice but wished me well. A few told me I was courageous.
My reason for leaving was simple. Fraud is as commonplace as it is complex, and positive results are notoriously difficult to achieve. It was obvious to me that better outcomes could be secured for victims of fraud (or those accused of fraud) if there existed a highly specialised, multi-disciplinary practice of lawyers and investigators who could be called upon to assist. No such business existed in Australia. Duxton Hill would fill that gap.
Starting the business took much planning. My confidence that there was plenty of work “out there” was well founded. However my confidence in my ability to get a “startup” off the ground, including assembling a team of highly motivated and talented professionals, was more naïve – it took longer than I expected. And of course, the global pandemic and repeated lockdowns was truly a “Black Swan” event certainly not in my business plan.
But that all seems ages ago.
We now have an exceptional team (who like to work in the office!), the business has assumed a natural rhythm, and most importantly we are securing positive outcomes for business, individuals, and government who recognise the value in the highly specialised service we uniquely provide.
Heartfelt thanks to everyone who has provided ongoing advice and support.
Warmest regards,
Andrew Tragardh
Founder
Welcome to the November edition of View from the Hill – our regular newsletter containing information and insights regarding legal and investigative issues concerning fraud, corruption, and professional misconduct.
IN THIS ISSUE:
- FEATURE ARTICLE
- IN THE NEWS
- Domestic
- International
- CASES OF INTEREST
- OUT AND ABOUT
Contact for further information:
Andrew Tragardh
Managing Partner & Founder
Tam McLaughlin
Partner

IN THE NEWS – Domestic
Two major cats donors accused of fraud against the NDIS

In our experience, prompt civil action is the key to obtaining optimal outcomes when it comes to allegations of fraud, particularly where criminal allegations are also made.
In this recent case, Sy Giang Nguyen and Keith Greenwood, have been accused of perpetrating a $14.5 million fraud against genU, a major National Disability Insurance Scheme provider. According to court documents, Nguyen, the former IT operations manager at genU, allegedly colluded with Greenwood, who owns Ryrie Office Machines, to siphon off millions of dollars by purchasing IT products that were never delivered. The fraud was uncovered in September 2021, leading to Nguyen’s dismissal in October 2022. genU’s investigation revealed that Nguyen lived a lavish lifestyle and spent significant amounts at Crown Casino. The matter was referred to police in December 2022, and while both Nguyen and Greenwood have been arrested and interviewed, nearly two years later charges have yet to be laid.
In September 2024, genU obtained freezing orders in the Supreme Court against assets controlled by Nguyen, Greenwood and Ryrie Office Machines and is taking action to recover their losses, accusing Nguyen and Greenwood of fraud, theft, and breach of fiduciary duty. This proceeding is ongoing.
If asset recovery (getting your money back) is to be achieved, taking swift civil action rather than reporting fraud to police is the only way to maximise your chances of securing a favourable result. Reporting to police or other law enforcement agencies is typically only recommended after asset recovery has been achieved following the conclusion of a civil proceeding. The major risks of going to police first are the dissipation of assets while awaiting the finalisation of the investigation, as well as having any civil proceeding stayed (paused) until after the criminal matter is finally dealt with – which can take many years!
Duxton Hill specialises in dealing with matters involving allegations of fraud, from obtaining freezing orders to identifying the best time and circumstances to report fraud to police, we always act with the highest level of speed and discretion.
Banks and bookmakers deceived by accounts opened under purchased identities

Gambling syndicates have been found opening accounts with banks and bookmakers under IDs purchased from Australian citizens, allowing them to circumvent bans and restrictions placed on their own names.
A spokesperson for the Attorney General’s department said that by failing to appropriately know their customers, these businesses may be breaching their anti-money laundering and counter-terrorism financing obligations.
While many of the syndicates insist they haven’t broken any laws, the Guardian quotes Duxton Hill’s Tam McLaughlin who in an interview on ABC Radio National stated there was ‘a strong chance’ the syndicate members had committed an offence.
Read the article here
Cbus sued for ‘inordinate delays’ in processing claims
Ian Dawson, previous director of the South East Centre for Contemporary Art defrauded the gallery of over $34,000, by funnelling proceeds from ticket sales into his personal bank account. He admitted to the wrongdoing and was sentenced to a three-year community corrections order and 200 hours of community service.
VCE CEO quits after exam question leak
The Victorian Curriculum and Assessment Authority (VCAA) administers final exams for Year 12 students in the state. Ahead of this year’s exam period, questions that were similar or the same to those found in the final exams were inadvertently posted online, compromising the integrity of the examination. CEO of VCAA, Kylie White has left the role after the leak. Education Minister Ben Carroll reassures that an assessment tool will be used to identify whether any students performed significantly above expected levels to attempt to moderate results and mitigate damage done.
Plastic surgeon guilty of unsatisfactory professional conduct

A Sydney plastic surgeon has been found guilty of unsatisfactory professional conduct by the NSW Civil and Administrative Tribunal. The decision related to procedures performed by Dr Mahyar Amjadi on 14 patients, which left some with life-threatening complications. NCAT found that in some instances Dr Amjadi had not obtained informed consent, maintained patient records or conducted adequate physical examinations prior to surgery.
NCAT made a finding of unsatisfactory professional conduct pursuant to s139B of the Health Practitioner National Regulation Law, which is a nationally consistent regulatory approach passed in each state and territory parliament. The finding of unsatisfactory professional conduct is different to a finding of professional misconduct. Professional misconduct may be found where the unsatisfactory professional conduct is particularly serious, or repeated.
Dr Amjadi told the tribunal he has ‘a deep level of shame surrounding my failures’, and is set to face NCAT again where they will determine whether his registrational as a medical practitioner should be cancelled.
Bunnings covert use of facial recognition technology a breach of privacy laws

Facial recognition technology presents a challenging question for Australian privacy law. In effort to enforce bans against problematic customers and curb violence and stealing in their stores, Bunnings Warehouse employed facial recognition technology. In this process, facial data or a ‘face print’ was collected from customers in 63 stores across Victoria and New South Wales. Bunnings alleges that if a face print collected was not that of an ‘enrolled individual,’ it was deleted in 4.17 milliseconds. While the Privacy Commissioner Carly Kind took into account the security concerns that motivated Bunnings’ actions, she weighed that these could not overrule the invasion the technology presented to privacy rights. Kmart is also being investigated for use of facial recognition software, but a finding has not been reached
Funds promised to ATO moved from frozen accounts by alleged fraudster
In September 2023, Nahi Gazal, a wealthy Sydney property developer struck a deal with the ATO to pay some of $44 million in fines and tax bills. The ATO had launched a civil case against Gazal and his companies, alleging that he has fraudulently claimed $21 million in GST refunds. However, when trying to recover some of these funds, it was found that the money had been moved from these frozen accounts in a whirl of transactions in mid 2021 and early 2023 under an exemption to the freezing orders for ‘regular business payments.’ Analysing the payments made, Judge Slattery noted that many of the recipients of the funds were related to Mr Gazal, making the case that they were made in regular business activity difficult to maintain.
Judge rules Lawyer X conspired with Victoria Police in ‘joint criminal enterprise’

In the ongoing Lawyer X saga, NSW Supreme Court Justice Fullerton has found that Nicola Gobbo conspired with four Victoria Police officers in a ‘joint criminal enterprise’ to put drug baron Tony Mokbel behind bars. Justice Fullerton was careful to stress that her findings were not a ruling on whether Mokbel’s ongoing appeal should proceed, and instead that decision remains for the Court of Appeal. She was also satisfied that then DPP, and now Supreme Court Judge John Champion had sufficient information about Gobbo’s breach of confidence, and therefore failed his independent duty of disclosure. Mokbel returns to the Court of Appeal for a directions hearing in December.
Lack of protection for CFMEU would-be whistleblowers

A lack of protections for construction workers aggrieved by the CFMEU has caused a general reluctance to come forward. Industry insiders say that they cannot share their experiences in detail for fear of retaliation by the Union.
Mark Irving KC was appointed earlier this year as administrator of the CFMEU, tasked with removing bikie and criminal influence from the Union and refreshing leadership. However, the administrator’s ability to gather evidence from some construction workers has been impeded by the lack of protections for those speaking out against violence, corruption and bullying.
While Union members reporting misconduct by their Union are protected by whistleblower protections, non-Union members (against whom the standover tactics were most severely applied) do not benefit from these protections. Nor can they make use of employee protections enshrined in the Corporations Act. These workers, who are most in need of security when reporting misconduct, fall into a blank space in worker protections.
While the administrator has established a secure and anonymous reporting platform, this may not give construction workers, particularly subcontractors, the confidence they need to report allegations of misconduct to the administrator. Employment and Workplace Relations Minister Murray Watt has indicated that the government is open to amending the laws in this area.
Police officer jailed for faking evidence
Police officer Jye Symes has been sentenced to three years imprisonment after the County Court found he had falsified reports of DNA and handwriting experts in a drug trafficking case. While his motives are unclear, Judge Cahill noted that Symes’ actions have significant social consequences and undermine public confidence in the police force.
Trends in cash: more likely found under the mattress than changing hands
Despite the fact that cash is still in circulation at near record high levels, very little cash is actually used by Australians in day to day transactions, as card and digital wallets are favoured. The RBA estimates that anywhere from 55 to 80 percent of bank notes are hoarded by Australians, remaining unused, while 7 to 11 percent are used for illegal activity like drug trade, tax evasion and other black market activities. 5 to 9 percent is lost, and the final 5 to 26 percent is used in transactions. This has implications for cash industries, such as the transport of physical cash by companies like Armaguard, and the prevalence of ATMs, with cash withdrawals being down 60 percent from 2008. Australians are also moving away from credit, with the peak of credit card accounts being in 2018 and declining since, despite a growth in population since that time.

IN THE NEWS – INTERNATIONAL – EU

Netflix France and Netherlands Raided over Tax Fraud
The Parquet National Financier, France’s dedicated prosecution unit for high-stakes financial crime, opened an investigation into Netflix in 2022 over allegations of tax fraud. These investigations have led to a raid of the Paris offices earlier this month. Simultaneous raids were conducted at Netflix’s European headquarters in Amsterdam over the allegations.
Cross-border online service providers often attract the scrutiny of European authorities. French news outlet La Lettre reported that Netflix France involved a unit in the Netherlands to report revenue abroad rather than in France.
In 2019-2020 Netflix paid less than 1 million euros (AUD$1.6 million) in tax in France. In 2021, Netflix France’s revenue was reported by Reuters to be 1.2 billion euros.
The details of the allegations against Netflix France and the scope of the PNF’s investigations are not currently apparent. A spokesperson for Netflix says that the company is cooperating with French authorities and insists they comply with all local tax laws and regulations.

IN THE NEWS – INTERNATIONAL – UK
High-profile tax lawyer charged with tax evasion
Robert Venables KC, a leading UK tax lawyer, has been charged by the Crown Prosecution Service for ‘cheating the public revenue,’ in what is thought to be the first prosecution of a KC of this kind.
The charges relate to Mr Venables’ personal tax position, rather than any of his work with clients. The charge of cheating the public revenue is a judge-made criminal offence, with a fairly low bar for prosecutors. The prosecutor must only show that Mr Venables made a false statement with the intention of defrauding His Majesty’s Revenue and Customs. Importantly, positive acts are not required, and omissions may be sufficient for a successful prosecution.
Mr Venables denies any wrongdoing, and a statement from Venables’ chambers asserted that he was confident he ‘has paid all tax lawfully due.’ Mr Venables is due to face court in May next year in what is expected to be a high-profile case that may influence public trust in tax professionals.
Investment company ran ponzi scheme, High Court rules
The High Court has ruled that investment company London Capital and Finance (LCF) was a Ponzi scheme, and is liable to pay millions in damages. LCF advertised lucrative mini-bonds and attracted 237 million pounds of investment from over 11.600 investors. However, returns made by old investors were made up of funds from new investors, while a ‘substantial’ amount of money was taken by defendants former Chief executive Michael Thomson and Associate Spencer Golding, to spend lavishly on investments, luxury goods and shotguns. A further case may be held in December to determine compensation.

IN THE NEWS – INTERNATIONAL – US

International bribery scheme disguised as investment opportunity
The defendants in a US Federal Court case are charged with peddling an investment opportunity to American investors and banks, while hiding a scheme to pay the Indian government over $250 million in bribes to be engaged in lucrative contracts. The contracts were set to generate over $2 billion in profits after tax, and directors of the company extensively documented their corrupt efforts, tracking specific details of bribes and creating bribery analyses through PowerPoint and Excel. The investigation was conducted by the FBI, aided by other government units, and emphasises a keen focus on prosecution of fraud and corruption within the corporate sphere.

CASES OF INTEREST & LAW REFORM
Impartiality in workplace investigations
Smout v BHP Coal Pty Ltd [2024] FWC 2062
An investigation conducted by Minter Ellison following allegations of sexual harassment ultimately leading to the dismissal of a BHP employee (Mr Smout) highlights the consequences of lacking independence in conducting investigations. In March 2024, a complaint surrounding inappropriate remarks were made by two cleaners against Mr Smout. Minter Ellison were appointed by BHP to conduct an investigation into the complaint. Following the outcome of an investigation including interviews with Mr Smout and the complainants, Mr Smout’s employment was terminated.
Mr Smout subsequently filed an application for unfair dismissal with the Fair Work Commission (FWC). The FWC held the investigation was flawed in many ways, namely:
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failing to verify and make further enquiries as to the identity of a key witness;
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utilising methods to conduct interviews whereby it was difficult to evaluate body language and confirm the presence of any other persons in the room;
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asking leading questions and favouring similar answers despite inconsistencies in evidence given;
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continued contact with senior employees of BHP during the course of the investigation and releasing a draft report to a party before finalisation; and
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carrying out a complex investigation in the span of 7 days and producing a report one day after the BHP employee was interviewed.
The FWC’s decision demonstrates the importance of impartial investigations in workplace disputes to ensure all parties are afforded a fair opportunity and outcome.
The team at Duxton Hill are specialists in conducting investigations into allegations of fraud, corruption and professional misconduct. Contact us today for our investigation services.
Interim practice when awaiting decision on renewal of certificate
Victorian Legal Services Board v Kuksal [2024] VSC 674
Shivesh Kuksal and associates Peter Ansell and Lulu Xu have all been restrained from engaging in legal practice or distributing legal documents on behalf of People Shop, and law firms Erudite Legal and New Edge Law.
Throughout the protracted legal proceedings, the defendants claimed to be victims of a conspiracy, repeatedly delayed proceedings by requesting that the Justice recuse himself, requesting that the Attorney General be added as a party, and referring the Justice to IBAC. On multiple occasions Mr Kuksal made outbursts and was asked to leave Court. Eventually His Honour refused to hold any more oral hearings on the matter and referred only to written submissions.
Peter Ansell is the only one of the three who has ever held a certificate to practice law, which the VLSBC refused to renew in 2022. Mr Ansell argued that he should be allowed to continue to practice law without a certificate because he will eventually be able to ‘establish that the refusal to renew his practicing certificate was void.’ His Honour Justice Gorton rejected these submissions, noting that the regulation of the legal profession would be impossible if a person could continue to practice law without a practicing certificate, even if it might later be established that their certificate was wrongly denied.

DUXTON HILL OUT AND ABOUT

On Thursday 21 November, Andrew Tragardh and Tam McLaughlin attended the Transparency International Australia Combatting Foreign Bribery: Impunity to Enforcement panel and spoke with local and international experts in an up and coming area of concern for governments and private businesses alike.

On 25 November 2024, Tam McLaughlin was invited to speak on ABC Radio National regarding the concerning increase in the sale of Australian ID details to gambling syndicates. Listen to his segment online here or on Apple podcasts.

Insights from the AWB Oil for Wheat case
On 20 November, Andrew Tragardh attended the McGrath Nicol International Fraud Awareness Week event, which offered a deep dive into one of Australia’s most significant foreign bribery and corruption scandals—the AWB Oil for Wheat case.
He shares some insights below:
As part of the legal team that successfully defended AWB Executive Peter Geary during the high-profile Supreme Court of Victoria trial initiated by the Australian Securities and Investments Commission (ASIC), this event provided an invaluable opportunity to reflect on this complex case and share key insights.
The AWB case was a significant moment in Australian legal and corporate history. It involved allegations that the AWB had knowingly paid bribes to Saddam Hussein’s regime in exchange for lucrative contracts during the United Nations’ Oil-for-Food program. The trial, which tested both legal and ethical boundaries, was long and intricate, and required thorough examination of massive volumes of evidence to uncover the truth.
One of the most important lessons I took away from this experience is the critical importance of getting on top of all the evidence before drawing any conclusions. In a case of such complexity, facts and circumstances continually evolved, and only by meticulously working through the evidence could we form a complete picture of what actually happened. As I experienced first-hand, until all the facts are in hand, it’s best to “hang on to your hats” because it can be a very rough ride.
This lesson resonates not just in legal defence, but in any business or compliance situation where facts must be thoroughly understood before forming judgments or making decisions. The AWB case was a reminder that comprehensive investigation and careful, methodical analysis are key to uncovering the full truth—no matter how complex or controversial the situation.
The event was a powerful reminder of the importance of maintaining diligence, transparency, and integrity in all aspects of corporate governance and compliance. I look forward to continuing to share these lessons as we help our clients navigate the ever-evolving landscape of corporate responsibility and risk management.
Peter Geary shares his personal insights on the case here

FOOD FOR THOUGHT
MORAL MAZE – IS LOYALTY A VIRTUE OR A VICE?
Loyalty is a concept that has long been regarded as both a virtue and a potential vice, depending on the context and perspective. In its most positive light, loyalty represents a steadfast commitment to someone or something—whether that be a friend, family member, organization, or cause. It can bind relationships and create a sense of security and trust.
However, loyalty can also be a double-edged sword. When loyalty is blind or unconditional, it can lead to enabling harmful behaviors, protecting those who are wrong, or suppressing individual thought. A person who is loyal to a close friend who repeatedly violates their ethical code may find themselves torn between supporting that individual and standing up for what is morally right. The question arises: Is loyalty to the person more important than loyalty to one’s own values? And at what point does loyalty to a person or institution become damaging, especially if it requires sacrificing integrity or truth?
In the realm of organizations, governments, or even nations, loyalty takes on a different nuance. It often involves faithfulness to an idea, set of principles, or collective good. Calling out or critiquing an institution—whether that’s a government, corporation, or religion—can be seen as both an act of loyalty and betrayal, depending on the lens through which it is viewed. Challenging authority may be necessary to protect the values on which that institution was founded, but it can also be perceived as undermining the very institution one claims to support.
Considering whether we value loyalty less today than we did 50 years ago is an interesting question. In many ways, modern society seems more individualistic, with people placing greater importance on personal integrity, autonomy, and critical thinking than on unquestioning loyalty to authority figures or institutions. This shift may suggest a more nuanced approach to loyalty—one that recognizes when loyalty is merited and when it becomes an impediment to ethical or independent thought. In this sense, perhaps we are more selective in what and who we choose to remain loyal to.
So, is loyalty a virtue or a vice? The answer is likely both, depending on how it is wielded. Loyalty can be a profound and beautiful virtue when it supports integrity, truth, and justice, but it can become a vice when it blinds us to these values or when it is used to manipulate, control, or maintain harmful power structures. The key may lie in knowing when loyalty serves us well, and when it might be time to question or even walk away from it.
Here is a link to a fascinating podcast from the Moral Maze presented by BBC Sounds on the subject “Is loyalty a virtue or a vice“