A document from a victim that does not identify personal harm suffered as a direct result of the offence does not constitute a victim impact statement under s 26 of the Crimes (Sentencing Procedure) Act 1999 (NSW) and cannot be received under s 28. A child victim's statement expressing no awareness of harm and seeking the offender's return cannot be relied upon under s 21A(3)(a) to establish that harm was not substantial; such a statement is consistent with the victim's immaturity rather than evidence of lack of harm. Arguments as to rehabilitation and special circumstances not advanced at sentence will not be entertained on appeal absent exceptional circumstances.
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