Sentencing judges must separately identify and quantify the discount for past cooperation under s 16A(2)(h) and the discount for prospective cooperation under s 21E of the Crimes Act 1914 (Cth); failure to do so creates difficulty on any subsequent Crown appeal. The purpose of resentencing under s 21E(3) is restorative, not punitive — it restores the sentence that would have been imposed absent the cooperation undertaking. Evidence given at trial that contradicts the offender's prior statements and attempts to exculpate co-accused constitutes an entire failure to cooperate, even where the offender physically attended and answered questions.
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