The sentencing guidance in R v Kopa regarding minimum periods of actual custody for excise offences under s 117D of the Excise Act 1901 (Cth) applies to all sentencing occasions after the date of that decision, regardless of when the offence was committed. Appellate sentencing guidance is not to be treated as a legislative pronouncement subject to a presumption against retrospectivity. For excise offences involving avoidance of more than $500,000, a minimum of four to six months actual custody is ordinarily required.
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