Judge chides Attorney-General over 'personal decision'

A judge has been left flabbergasted by Attorney-General Mark Dreyfus' apparently personal decision to withdraw legal representation for an architect of a massive conspiracy that ripped off taxpayers.

"You're kidding," Justice Anthony Payne said on Thursday after learning Adam Cranston's government-funded legal defence was withdrawn.

The circumstances have changed because Cranston has been found guilty, an Attorney-General's Department spokesperson said in a statement, noting he received "extensive taxpayer funded Commonwealth legal financial assistance" until then.

Described by Cranston on covert recordings as the "Ben Hur" of tax fraud, Plutus Payroll diverted at least $105 million from government coffers through a web of second-tier companies with vulnerable people who did not understand them being named as directors.

The 36-year-old son of former deputy tax commissioner Michael Cranston was found guilty alongside four others, including his younger sister, of conspiring to commit tax fraud and money laundering in March.

His father was found not guilty in 2019.

The guilty verdicts came after a marathon nine-month trial.

Lauren Cranston has been jailed for at least five years.

As her four co-conspirators faced court before sentencing, Justice Payne criticised the withdrawal of funding for her brother's representation, calling it "fundamentally unfair".

Justice Payne had "reluctantly" agreed to vacate a trial in January 2021 after learning Cranston could not pay for a lawyer or defend himself.

"I urge Legal Aid NSW and the Commonwealth Attorney-General's Department to reconsider their respective decisions to decline to provide Mr Cranston with legal aid," the judge said at the time.

The Commonwealth stepped in, but withdrew on Monday, months after the trial ended as Cranston approaches sentencing.

The judge was "profoundly unhappy" when he found out.

"The Commonwealth, having funded this for two years, is going to drop out now?" Justice Payne asked.

"(Attorney-General Mark) Dreyfus has personally decided this has he?"

Australian Government Solicitor senior lawyer Benjamin May said: "That's my understanding".

Justice Payne was "flabbergasted".

"I am lost for words," he said.

Later finding some, he ordered transcripts be sent to Mr Dreyfus' office and NSW LegalAid.

"This tug of war between the Commonwealth and states in certain areas is profoundly unhelpful," he said.

"I think there is a significant public interest in setting out what's happened and the operation of our criminal justice system in a very serious case."

He ordered documents be tendered when Cranston's matter returns to the NSW Supreme Court on Tuesday, indicating he will write a judgment if the attorney-general's position remains the same.

"I'm not going to say any more," he said.

Three other Plutus co-conspirators are awaiting sentencing.

Dev Menon learned on Thursday he would go behind bars, had bail refused ahead of sentencing in June, when Jason Onley will also be sentenced.

Patrick Willmott will be sentenced on Friday after lawyers made final submissions to sway the judge's decision.

His barrister Luke Brasch said evidence Willmott was involved in the conspiracy early on was "a bit sketchy" and he did not remain involved throughout.

Prosecutors submitted Willmott was actively involved in recruiting and instructing directors for the companies disguising the conspiracy.

He was also involved in directing people lower in the hierarchy about how much tax was required to be paid and how much should actually be paid.

"He was clear those two figures were and were always intended to be different," crown prosecutor Paul McGuire SC said.

Willmott sat in the dock wearing a large religious necklace over his prison greens, occasionally wiping his eyes with a tissue.

He asked to appear in court via audiovisual link on Friday, waving and exchanging blown kisses with supporters in court.