Section 161(1) of the Penalties and Sentences Act 1992 (Qld) applies to pre-sentence custody served on a murder charge where the offender is ultimately convicted of the alternative verdict of manslaughter. The term 'proceedings for the offence' encompasses the proceedings resulting in conviction, including where manslaughter is returned as an alternative verdict to murder under s 576(1) of the Criminal Code. The term 'offence' in s 161(1) should be construed as describing the facts rendering the offender liable to punishment, following R v Barlow.
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