Where s 21A(3)(i) of the Crimes (Sentencing Procedure) Act 1999 makes specific provision for remorse as a separate mitigating factor, including remorse within the percentage discount for the utilitarian value of a guilty plea can give rise to a perception of double counting. The preferable course is to arrive at a discount for the utilitarian value of the plea and then separately consider remorse as part of the complex of inter-related mitigating considerations. A sentencing judge must have an evidentiary basis for taking a negative view of rehabilitation prospects; where the evidence supports good prospects, this must be treated as a mitigating factor.
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