Remorse for the purposes of s 21A(3)(i) of the Crimes (Sentencing Procedure) Act 1999 (NSW) requires deep regret and shame at the commission of the offence itself, not merely regret at the consequences of offending or regret that steps were not taken to avoid prosecution. Acceptance of responsibility, while a condition precedent under s 21A(3)(i), is a significantly different concept from remorse — an offender may accept responsibility yet be wholly lacking in contrition. The subparagraphs of s 21A(3)(i) establish conditions precedent to the use of remorse as a mitigating factor but do not define remorse; satisfaction of those conditions does not compel a finding of remorse.
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