Full restitution of misappropriated funds involving hardship and sacrifice by the offender (including cooperation in selling the family home) must receive significant weight in mitigation, and its use should not be restricted by inflexible rules. The determination of special circumstances under s 44 of the Crimes (Sentencing Procedure) Act 1999 must not be approached exclusively from the perspective of the need for a longer than usual period of supervision on parole; the scope encompasses the full range of issues relevant to the minimum period of actual incarceration, including first custodial sentence, medical conditions, and the substantially harsher conditions of protective custody for former police officers. Fifteen months in protective custody for a former police officer is equivalent to approximately 20-22 months in normal custody.
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