The factors in s 23(2) of the Crimes (Sentencing Procedure) Act 1999 (NSW) are not to be treated as a checklist, and a sentencing judge is not required to refer expressly to each factor where the matters bear no relevance to the facts. A discount of 5% for assistance to authorities may be appropriate where the assistance was prompted by the sentencing judge, was belated, and did not result in charges against the identified co-offender. A parity argument not raised before the sentencing judge will not ordinarily be entertained on appeal.
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