The fact that the prosecution would not have accepted an earlier plea of guilty to a lesser charge is not of itself determinative of whether the plea was entered at the earliest reasonable opportunity; all relevant circumstances must be examined, including whether the offender contested guilt and gave evidence that was rejected. A discount of 23% for a non-fast-track plea of guilty combined with other mitigating factors is within the appropriate range. The Pearce double punishment principle does not apply where the gist or gravamen of the criminal behaviour differs between the two offences, even where both offences arise from the same course of conduct.
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