An Australian Taxation Office worker who took more than $25,000 from her employer has been told her crime was so serious she must serve a custodial sentence.
But Daniela Zaric walked free from Sydney's Downing Centre Local Court on Tuesday after Magistrate Michelle Goodwin agreed to adjourn her case so experts can consider whether she should serve time in the community.
The 46-year-old has pleaded guilty to one count of receiving a financial advantage from a commonwealth entity.
"There must be a sentence of custody, it's literally only a matter of how it's served," Ms Goodwin told Zaric on Tuesday.
She has ordered Zaric to repay $25,079.98 and adjourned the case so Zaric can be assessed for suitability for an intensive correctional order.
Zaric's solicitor Peter Kennedy had earlier told the court his client suffered depression and domestic violence before she began defrauding her employer but her prospects for rehabilitation were good.
He said Zaric's salary until now was not sufficient to pay the money back but she was hopeful of securing a promotion at work, and was also seeking advice as to whether she could dip into her superannuation.
Mr Kennedy said Zaric was struggling financially and emotionally when she took the money in late 2012 and 2013.
"During this period of offending she was by herself; she was receiving absolutely no financial or emotional or any other support from her estranged husband," he said.
"Quite clearly she was not thinking properly."
But Ms Goodwin said Zaric had set up a "sophisticated" scheme to take the money that involved a serious breach of trust.
"You were in a unique position where you had access to information and documents unavailable to the general public, and you chose to use those for your own financial gain," Ms Goodwin said.
She adjourned the case until September 8 for sentencing.
