Assistance to authorities may legitimately serve as both a basis for a sentencing discount under s 23 and as a special circumstance under s 44 of the Crimes (Sentencing Procedure) Act 1999 (NSW) without constituting erroneous double counting, because the factor serves a different function in each context. Where an offender has provided assistance on multiple occasions and the discount was constrained by relatively low earlier sentences, the same assistance may properly be taken into account in sentencing for subsequent offences. The Director bears responsibility for presenting adequate material on prosecution appeals, and delay caused by the Director's failure to do so is a significant factor in the exercise of the residual discretion to dismiss the appeal.
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