For systematic theft in breach of trust involving approximately $172,500 stolen over two separate courses of offending (17 months from employer, 12 months from family member), a total head sentence of six years imprisonment with a non-parole period of three years and eight months was appropriate. Notional starting points of eight years and six years for the two groups were manifestly excessive when compared with sentences for objectively more serious offending. The credit for guilty pleas is properly reduced where the offender gives false evidence at a disputed facts hearing in an attempt to mitigate the offending.
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