A sentence of imprisonment imposed on an individual and a fine imposed on a body corporate for the same offending are incapable of comparison for the purposes of the parity principle. The pre-release period under s 20(1)(b) of the Crimes Act 1914 (Cth) must be determined by reference to the same principles as non-parole periods, including those in Power, Deakin and Bugmy, and must not exceed what is reasonably required to reflect all relevant sentencing factors.
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