Where the financial gain or planning involved in a s 25A Drug Misuse and Trafficking Act offence is significant — more than might be expected in the lowest level of offending — the sentencing court is entitled to treat those matters as aggravating under s 21A(2) of the Crimes (Sentencing Procedure) Act 1999, notwithstanding that financial or material reward is an element of the s 25A offence. Judicial Commission statistics are of limited utility where Form 1 offences significantly affect the sentencing exercise.
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