Section 16A(2) of the Crimes Act 1914 (Cth) applies to the exercise of the s 19B discretion, and the scope of relevant considerations at the second stage (inexpediency) is the same as for the general sentencing discretion. The word 'antecedents' in s 19B(1)(b)(i) is broad enough to encompass professional status, bankruptcy, reduced motivation, and family relationships. There is no requirement of 'exceptional circumstances' for s 19B to apply to revenue offences; the statutory test is one of 'inexpediency'. However, delay in compliance is a relevant consideration under s 16A(2)(a) as part of the nature and circumstances of the offence, and a sentencing judge who dismisses the significance of delay for reasons not relevant to that consideration commits an error of law.
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