A book-keeper driving around in a $160,000 Porsche was wilfully blind to the fact stolen taxpayer funds paid for the sports car, a court has heard.
Christopher James Guillan helped since-jailed fraudster Adam Cranston lavishly spend taxpayer funds stolen through Plutus Payroll.
The 36-year-old pleaded guilty in June to dealing with criminal proceeds from the tax fraud and money-laundering conspiracy.
Plutus and its web of second-tier companies, directed on paper by vulnerable dupes, were used to syphon off funds destined for the tax office to the tune of $105 million before the fraud was exposed in May 2017.
Guillan helped find a dummy director for Plutus in March 2017 and collected consultancy fees as he advised how to wind the company up in a doomed bid to avoid detection.
He netted more than $155,000 for himself while dealing with almost $2.5 million in proceeds, prosecutor Jane Paingakulam said on Tuesday.
Guillan's guilty pleas came as a trial approached in the NSW District Court, months after five others linked to the scheme were found guilty by a Supreme Court jury.
His barrister Paul Coady told the court the 36-year-old was manipulated and was paid a salary, not a commission, working on a company that had a legitimate face, albeit a deceptive one.
"The public facade that was put on Plutus Payroll by the main conspirators had the effect of not only deceiving its customers and the ATO … but people who came within Cranston's orbit and were useful to him," Mr Coady said.
Holding a business degree, expertise in book-keeping and control over a pre-existing company set up for a lawful purposes made Guillan very attractive to the conspirators, he added.
Ms Paingakulam said there was no doubt Guillan had been used but she reminded the court he was not a victim.
"It really was wilful blindness that prevented the offender seeing what he was involved in before it was spelled out to him," she said.
Guillan's company, G&T Holdings, was used to purchase assets on behalf of Cranston, but the company had no other business activities or income, the court heard.
When Guillan needed more money he just called Cranston's younger sister Lauren, Ms Paingakulam said.
Acquisitions included a plane, a boat, motorbikes, a caravan and a number of cars ranging from luxury vehicles to a racing car and a truck to transport it.
Cranston had a fondness for Porsches, once arguing with his sister when she wanted to buy a Hyundai instead, their trial heard.
Ms Paingakulam said Guillan also had daily use of a $160,000 Porsche and she asked the court to account for that as part of his overall derived benefit.
Five people, including Adam and Lauren Cranston, were jailed earlier this year following a marathon trial.
Adam Cranston was jailed for at least a decade in August alongside co-conspirator Jason Onley.
Judge Warwick Hunt adjourned to Wednesday to consider Guillan's sentence.
