Where abuse of trust is an element of the offence charged (such as s.172 Crimes Act 1900), a sentencing court must not have 'additional regard' to abuse of trust as an aggravating factor under s.21A(2)(k) Crimes (Sentencing Procedure) Act 1999. However, the court may properly refer to the breach of trust in characterising the objective seriousness of the offence. For general fraud offences where breach of trust is not an element, s.21A(2)(k) remains available.
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