It is supported by many decisions of this Court, for example, the case of Spalding. Spalding pleaded guilty to similar offences and, like this applicant, was a paymaster who abused his possession of trust as employee. Spalding received $222,378 and the Tax Office was wrongly paid $80,495 so that the total amount misappropriated was $302,873. Spalding, like this offender, was a mature man with no prior convictions. He had a nine-year-old child. He fully cooperated with the authorities; pleaded guilty at an early stage by way of an ex officio indictment; showed remorse; had a drinking problem and matters raised in a psychologist's report included that he felt victimised in the workplace and that this was a factor leading to his offending. This Court determined, however, that Spalding's criminal behaviour warranted a substantial custodial sentence as a personal and general deterrent and that the sentence of six years' imprisonment with a recommendation for post-prison community-based release after two years was not excessive.