Where a sentencing judge applies a percentage discount for a guilty plea, the undiscounted starting point must be consistent with the judge's findings as to objective seriousness and subjective circumstances; a failure to 'set out the arithmetic' may mask an erroneously excessive starting point. When assessing the objective seriousness of supply of a less commonly encountered prohibited drug, the lack of evidence about the drug's potency, dilutability, value and potential financial gain is a factor that may reduce the assessment below mid-range.
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