appeal against sentence — obtaining financial advantage by deception offence contrary to s 134.2 of Commonwealth Criminal Code — original sentence imposed 2 years’ imprisonment with 12 month recognizance release order after 12 months — contrition — s 16A(2)(f) — if offending had not been detected by Centrelink no reason that offending would not have continued — not accepted that offender did not know her offending was illegal at the time — offending involved making claims for Carer Payment and Carer Allowance in respect of her children whom she knew were not unwell — reparation — by entering into arrangement with Centrelink to repay money offender was acting in own financial interest — arrangement to repay debt does not demonstrate contrition — cooperation — s 16AC — sentencing judge in error by not identifying what sentence would have been imposed but for undertaking to cooperate with investigating authorities in future — appeal allowed — offender resentenced — but for promise of future cooperation, 2 year and 4 month custodial sentence with recognizance release order after 1 year and 2 months would have been imposed — offender resentenced to 2 year custodial sentence with recognizance release order after 1 year