40 The court always has a discretion, when considering time spent in custody, whether it will make an allowance for that time and if so, how much of an allowance it will make. Even in a case in which the time was spent in custody in respect of the offence in question and for no other reason, the court does not have to give credit for the whole of the time spent in custody: King [57] (Wheeler J); R v Lambley (1989) 40 A Crim R 430, 440 (Kennedy J); Ratcliffe v The Queen (Unreported, WASCA, Library No 980651, 3 November 1998). The manner in which the discretion is exercised will depend upon the individual circumstances of each case. In a case such as the present, the time in custody may have relevance (as the primary judge recognised) to the question whether there is a need for personal deterrence and also to that of the prospect that the offender has been, or will be rehabilitated. However, it seems to us that it may also be relevant for other reasons. For example, it might raise the question whether or not there has already been some degree of retribution, even if the offence in question was not the sole reason the time was spent in custody. This case provides a good example. It is difficult to see why there should, as a matter of fairness, be any distinction, when taking time spent in custody into account, between a case in which the time in remand was spent solely in respect of the offence in question and one in which it was spent in respect of that offence and other offences of which the offender was subsequently acquitted. We agree, in that respect, with what was said by Kennedy J in his dissenting judgment in Mickelberg. It also seems to us that what was there said, in the context of time spent in custody in respect of a conviction that was later overturned on appeal, is equally applicable in a case of the present kind, where the time was spent in remand in respect of the subject offence and offences of which the appellant was later acquitted. What was said by the majority in Mickelberg seems not to have been followed in Palmer and is also inconsistent with the approach adopted in the Victorian cases.