appeal against sentence — two counts of obtaining financial advantage contrary to s 135.2(1) of Commonwealth Criminal Code — state offences — original sentence reparation order of $10,418 and eight months’ imprisonment served cumulatively — sentencing judge imposed single non-parole period of 12 months to apply to all state and Commonwealth offences — non-parole period and recognizance release orders — s 19AJ — sentencing judge in error by fixing single non-parole period in respect of both federal and state or territory sentences of imprisonment — s 19AC — where a federal sentence of imprisonment not exceeding three years is imposed, sentencing judge must make a recognizance release order in respect of that sentence and must not fix non-parole period — sentencing judge in error by failing to make recognizance release order — sentencing judge in error by failing to provide reasons for declining to make recognizance release order pursuant to s 19AC(4)-(5) — commencement of federal sentences — s 19(1) — first federal sentence commences immediately after end of that non-parole period if a non-parole period applies in respect of state or territory sentences — sentencing judge in error by failing to order that federal sentence commences at expiration of aggregate non-parole period — subjective circumstances — offender overpaid $10,418.71 in Commonwealth benefits over two separate periods of 7 months — although relatively short period and modest sum, offender’s conduct blatantly dishonest and repeated — general deterrence — s 16A(2)(ja) — importance of general deterrence as welfare system vulnerable to such conduct — specific deterrence — s 16A92)(j) — importance of specific deterrence as offender incurred 14 debts for overpayment of benefits from 1996-2006 and offender sentenced for similar offending in 2007 and 2011 — subsequent offending commenced relatively soon after offender’s release from prison — significant sentence required to reflect need for general and specific deterrence — offender resentenced — original sentence for Commonwealth offences imposed — federal sentence to commence immediately after end of non-parole period for state offences — offender to be released on recognizance in sum of $5,000 after 4 months imprisonment — release conditional on offender being of good behaviour for two years with supervision of a probation officer during that period