For offences under s 184(2)(a) of the Corporations Act occurring before 15 December 2001, the Peters v R objective test for dishonesty applies, not the Ghosh two-limb test. An 'advantage' under s 184(2)(a) may consist of the certainty of obtaining a transaction for an associated company, even where the transaction is on market terms and no detriment to the corporation is shown. A director's deliberate concealment of a conflict of interest to facilitate a transaction constitutes dishonesty, not mere impropriety. In sentencing, the length of sentence must be determined before the mode of service, and sentences for relevantly indistinguishable offences should not differ without explanation.
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