The amount of money involved in deception offences is only one factor in determining objective seriousness; the existence of a criminal scheme, the offender's education and intelligence, antecedent criminal history, and commission while on parole are also relevant. Where an offender is in custody following revocation of parole for offences other than those being sentenced, backdating sentences to the date of conviction (rather than the date of entering custody) does not create an appearance of double punishment.
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