The Wong and Leung guideline sentences for drug importation offences already incorporate the s 16G reduction for absence of remissions in NSW; a further reduction on that account constitutes double counting. While an attempt to commit an offence under s 233B of the Customs Act does not necessarily attract a lower penalty than a completed offence, the fact that the offence is an attempt is a relevant sentencing consideration to be weighed alongside the seriousness of what was attempted and the prospects of success. The Wong and Leung guideline does not address the relative seriousness of different forms of offences under s 233B. Whether the prosecution may invoke the parity principle to seek an increased sentence remains an open question.
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