appeal against sentence — 1 count of possessing commercial quantity of border controlled drug offence contrary to ss 307.8(1) and 11.2A(1) of Commonwealth Criminal Code — 1 count of dealing with proceeds of crime contrary to ss 400.4(1) and 11.2A(1) of Commonwealth Criminal Code — offence related to 7.283 kg of pure cocaine — original sentence imposed 11 years’ and 9 months imprisonment with 7 year non-parole period — guilty plea — s 16A(2)(g) — Xiao error — offender sentenced 16 months prior to Xiao — sentencing judge’s failure to take into account utilitarian value of guilty plea necessitates Court exercising independent sentencing discretion afresh to determine if lesser sentence is warranted — offender should be afforded discount of 10% on sentence that would otherwise have been passed for late plea of guilty — nature and circumstances — s 16A(2)(a) — offence involved possession of large commercial quantity of cocaine 3.6 times greater than prescribed amount for commercial quantity with street value of around $5.5 million — offending was deliberate and planned — offender committed offence for profit — offender played a trusted role as an intermediary in overall enterprise beyond being mere courier of drugs — objective seriousness is at lower end of mid-range of possession of commercial quantity of border controlled drug — being motivated by prospect of financial gain is aggravating circumstance however degree of aggravation is largely notional — other offences — s 16A(2)(b) — offence was committed while offender was on bail but offence of possession of cocaine was small suggestive of possession for personal use only — mental condition — s 16A(2)(m) — offender has history of heavy substance abuse and gambling — offender has PTSD, persistent depressive disorder and polysubstance abuse disorders — difficult to conclude that mental health issues were integral to offending — COVID-19 — offender is American citizen — experience of isolation has been heightened by pandemic — offender’s aunt, uncle and cousin died in New York from COVID-19 — offender has suffered deterioration in mental condition — antecedents — s 16A(2)(m) — offender has history of offending in United States — offender has no criminal record in Australia — rehabilitation — s 16A(2)(n) — offender has continued to demonstrate strong commitment to rehabilitation — offender has remained abstinent from drug abuse — notwithstanding past history of drug offending — offender’s commendable efforts and pro-social supports likely available to them when returned to United States — parity — co-offender sentenced to 10 years’ imprisonment with 6 year non-parole period — co-offender pleaded guilty at first available opportunity — offender was treated somewhat more favourably than co-offender — leave to appeal granted — appeal allowed — sentence quashed — offender sentenced to 10 years’ and 7 months imprisonment with 6 year and 2 month non-parole period