Suspended sentences and fines are manifestly inadequate for large-scale systematic commercial fraud involving over $3 million, even where the offender has favourable personal circumstances and there is no definite finding of ultimate financial loss. General deterrence is the dominant sentencing consideration for fraud striking at the heart of commercial financing systems. The principle of double jeopardy is not a separate sentencing consideration when resentencing after retrial but is subsumed within the rule of restraint.
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