When a sentencing court imposes a single sentence under s 18A for multiple offences attracting different guilty plea discounts, it is highly desirable (though not mandatory) for the judge to nominate notional starting points for each offence or group of offences, the applicable discount for each, and the extent of concurrency or accumulation. What is mandatory is that it must be possible to discern from the reasons how the ultimate sentence was arrived at, including the actual discounts given. Post-arrest conduct in diverting funds to avoid forfeiture proceedings is a relevant matter under s 10C(4) that may justify reducing the guilty plea discount below the maximum permitted percentage.
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