Where presentence custody cannot be declared under s 159A of the Penalties and Sentences Act 1992 (Qld), the undeclarable period must be taken into account not only in reducing the head sentence but also in arriving at the appropriate parole eligibility date. A parole eligibility date that is inconsistent with any reasonable fraction of the effective head sentence (accounting for undeclarable presentence custody) may indicate a mathematical error giving rise to manifest excess.
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