A sentencing judge must not refer to a possible aggravating or mitigating factor under s 21A without making a finding as to whether it is established. However, even where a factor is not properly categorised under a specific subsection of s 21A(2), the underlying factual circumstances may still be taken into account as objective factors affecting the seriousness of the offence under s 21A(1)(c). The R v Thomson guideline range of 10-25% discount for the utilitarian value of a guilty plea creates no presumption of entitlement to the maximum discount, and a discount at the lower end of the range does not of itself bespeak error.
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