Peter Brown killed Simone Fraser, 57, on March 9 last year, after borrowing money from her to send to a woman in the Philippines.

The late woman had repeatedly tried to get the owed money returned, but Brown had only 64 cents in his account before the killing.

Despite initially denying any involvement in her death - which also involved him wrapping duct tape over her head and hitting her with a golf club until she stopped making noise - Brown told police where her body was.

An autopsy showed she had full skull fractures, multiple scalp lacerations and bruises.

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Brown was sentenced to a minimum 24-year jail term, with a maximum term of 30 years, which he appealed on the ground it was excessive.

Five Supreme Court judges rejected his appeal this week, and noted how his actions "were unspeakably callous and cruel".

They found the sentence was within range, compared with similar cases of murder.

"His intention of suffocating his incapacitated victim, in that way, demonstrated his total disregard for her suffering," the judges said.

"Even if the blows that he inflicted on his victim with the brick were the result of an explosion of rage, his actions in fetching the bag and duct tape from inside the house, returning and securing them over Mrs Fraser's face, were calculated and, at least to an extent, premeditated.

"Not content with achieving his ends in that way, he then, while she was utterly defenseless, struck her a vicious blow with the golf club, causing it to break."

Brown had tried to use Ms Fraser's credit card to send cash to the woman over in the Philippines after he killed her.

Police, including those from Albury, searched the park for four days after Ms Fraser's death.

Her body was badly decomposed when it was discovered.

Brown will not be eligible for release from prison until he is aged in his early 80s.