Section 23 of the Crimes (Sentencing Procedure) Act 1999 (NSW) does not mandate that a court impose a lesser penalty for assistance to authorities; the obligation under s 23(4) to state the penalty that would otherwise have been imposed only arises if the court actually imposes a lesser penalty. A sentencing judge who states a percentage discount for a guilty plea early in reserved remarks is not required to repeat or demonstrate the discount mathematically in the indicative sentences.
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