Where an offender is sentenced separately for each offence in a series of criminal acts, s 21A(2)(m) of the Crimes (Sentencing Procedure) Act 1999 (NSW) cannot be relied upon as an aggravating factor, as the multiplicity of offending is addressed through the sentences for each offence and the principle of totality. Complete restitution involving sacrifice is a mitigating factor under s 21A(3)(i) but does not preclude a custodial sentence for serious fraud offences involving breach of trust over an extended period.
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