46 Gummow, Callinan and Heydon JJ held that although the appellant had shown error on the part of the Court of Criminal Appeal, it does not necessarily follow that there was any error on the part of the sentencing Judge, either in his application of the principles stated in Pearce or otherwise. Gleeson CJ agreed with Gummow, Callinan and Heydon JJ that the errors identified in the reasoning of the Court of Criminal Appeal do not necessarily require the conclusion that there was error on the part of the sentencing Judge. Kirby J differed from the conclusion of the remainder of the Court. His Honour concluded that the sentence imposed by the sentencing Judge was excessive. His Honour said, at [45], that had the course described in Pearce been taken by the sentencing Judge it would have demonstrated the common elements in the two offences to which the appellant had pleaded guilty. That fact would either have suggested (as his Honour would have been inclined to favour) that the sentences should have been structured to be served concurrently because parts of the criminal enterprise were common to the offences with which the appellant was convicted or, at the very least, if cumulative sentences were ordered, it would have ensured that a proper, that is, substantial, allowance was made to reflect common factual features of the two offences.