Financial gain cannot be taken into account as an aggravating factor under s 21A(2)(o) of the Crimes (Sentencing Procedure) Act 1999 (NSW) for offences of dishonestly obtaining a financial advantage by deception unless the degree of financial gain exceeds the norm for such offences. The magnitude of total defalcations across multiple offences goes to totality, not to the aggravating factor of financial gain for individual offences. An informal email from a sentencing judge to the Registrar may (per majority) be treated as a s 11 report where it has marginal value in confirming the court's independent analysis, though this was not unanimous.
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