It also seems that the learned sentencing judge gave no recognition to the applicant's co-operation with the authorities as evidenced by him agreeing to take part in a record of interview. This was something that the applicant's co-offender had refused to do. In the debate with counsel that preceded the delivery of his sentencing remarks, the learned trial judge appeared to accede to the submission put by counsel, who was not the counsel who appeared for the applicant in this Court, that it would be inappropriate to differentiate between the two accused, and so by extension give any weight to the applicant's participation in the interview, on the grounds that the applicant's co-offender possessed the legal right to refuse to participate in the interview and should not be penalised for choosing to exercise it. With respect, this approach fails to recognise that the importance of any co-operation with the authorities lies in what it communicates about the attitude of the accused. An accused has the legal right to refuse to co-operate if he or she chooses and such a refusal should not be held against that accused in a sentencing process. It does not follow, however, that efforts to co-operate should not be recognised as a consideration tending towards the imposition of a lower sentence. Assisting the police has been recognised by this Court as a matter going to mitigation. See R v Gilles; ex parte Attorney-General [2000] QCA 503; [2002] 1 Qd R 404. See also R v Perez-Vargas (1986) 8 NSWLR 559.