When sentencing for both federal and state offences, a finding of special circumstances under s 44(2B) of the Crimes (Sentencing Procedure) Act 1999 (NSW) must be given practical effect in the overall sentence structure after accumulation, not merely in the individual state sentences. The same general principles applicable to giving effect to special circumstances findings across multiple state sentences apply to the overall sentence involving both federal and state components, bearing in mind that there is no statutory or judicial norm for the federal non-parole period ratio. Failure to achieve this through miscalculation or inadvertence constitutes appealable error.
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