Sentencing — obtaining by deception — dishonestly using a document — COVID wage subsidy — COVID-19 — Sentencing Act 2002, ss 80I & 80K — Parole Act 2002, s 75 — Criminal Procedure Act 2011, s 180 — Ministry of Social Development v Cosgrove [2023] NZDC 3146. The defendant was to be sentenced on four charges of obtaining by deception and six of dishonestly using a document. He had made 10 fraudulent applications for the COVID-19 wage subsidy, thereby obtaining some $89,000 that he was not entitled to. He also applied unsuccessfully for another $25,823. The offending was aggravated by theft from the community, premeditation, breach of trust, and significant amount of money involved. The start point for sentence was two years 10 months' imprisonment. In mitigation the defendant had had a severely disadvantaged upbringing, suffered from addiction, had prospects of rehabilitation, had shown remorse and had pleaded guilty. The Court made a further reduction for totality, given that the defendant was already imprisoned for different offending over a similar time-period, meaning a final sentence of 12 months' imprisonment plus reparations of $10,000. The sentence was imposed cumulatively on the defendant's existing sentence, leaving his release to be determined by the Parole Board. Judgment Date: 14 June 2023