SFO prosecutor Philip Gardyne told the court Dow's offending occurred between May 2010 and December 2012.
During that time, she received about $29,000 from the scam, Mr Gardyne said.
Dow was a director of four companies involved in the scheme and responsible for opening up bank accounts and accepting transactions from parties for offered services.
The companies received almost $183,000.
The SFO alleges the scam netted almost $1 million in total.
Ms Dow was visibly upset during the sentence, appearing teary and red-faced in the dock.
Her lawyer, Sandy Baigent, said Dow knew what she did was wrong and "fully appreciates how her actions here led to the facilitation of significant fraud on others".
Judge Susan Thomas said: "The Serious Fraud Office acknowledged that you may not have known the extent of the scam, but you did know that your actions facilitated Mr Hendon's alleged offending.
"You were not the instigator, you were unaware of the extent of the scam, you acted on instructions, you face no charges of making any representations to victims."
Dow has agreed to give evidence in the trial of her co-accused.