sentence — trafficking commercial quantity of border controlled drug contrary to Commonwealth Criminal Code — nature and circumstances — s 16A(2)(a) — offender collected tickets (one kilogram lots) of heroin three times delivered them to buyers collected payment for them and delivered cash for payment of heroin for Tran — offender was also involved in providing 1 ounce sample of heroin to potential buyer — quantity of drugs was substantial — wholesale value of 3 tickets of heroin was around $600,000 — quantity of drugs trafficked was 1.56 times commercial quantity — offender engaged in commercial activity which involved repeated acts of trafficking — offender played integral role in enterprise — as Tran’s trusted offender had an important position in hierarchy — Tran shared syndicate’s supply and pricing information with offender and trusted offender to collect and deliver substantial qualities of drugs and cash — offender knew Tran was operating large scale drug importation and trafficking business — offending involved cover meetings to collect the heroin coordinate sale and to deliver drugs and collect cash — offender has no explanation for involvement other than to say they were helping their friend — there are no extenuating circumstances — common sense explanation is offender did so for opportunity to share in substantial profits — guilty plea — s 16A(2)(g) — early guilty plea has significant utilitarian value — positive response to time in custody is evidence of remorse — contrition — s 16A(2)(f) — degree of remorse is qualified by false denials and evasive answers to police and efforts to play down offending and implausible contention they were paid only $50 each time for involvement — antecedents — s 16A(2)(m) — prior convictions for drug related offending are relevant — explanation given by offender is highly improbable — while weight attached to convictions is to be reduced because of passage of time offender’s attempt to again understate involvement is relevant to assessment of remorse and prospects of rehabilitation — rehabilitation — s 16A(2)(n) — taking into account creditable progress in custody towards reformation and desire to be good mother prospects of rehabilitation considered reasonable — parity — co-offender Zainal’s offending was more serious — Zainal able to point to genuine extenuating circumstances which explained desperate need for money — co-offender Goh’s offending was less serious — Goh’s progress to reformation in prison was exceptional — offender sentenced to 10 years’ and 6 months imprisonment with 7 year non-parole period — s 6AAA — but for plea of guilty offender would have been sentenced to 13 years’ 6 months imprisonment with 9 year and 6 month non-parole period