One Nation set the example for a lot of those small "DIY" parties - it's important that a deterrent be set against taking short cuts, especially illegal ones like those taken by the Fish and Chip Bitch from Ipswich. So no, I don't think the sentence was too harsh. Federal offences generally carry heavier sentences as well. I work in the Magistrates' Court, and the few taxation cases we got always had far heftier sentences than similar "obtain property by deception" cases.