a sentence of 2 years in the Local Court is reserved for the worst class of case was rejected in Regina v Doan (1990) 50 NSWLR 115 . Commencement of Sentences. A sentence can be back-dated to a date before the date of sentencing, but can only commence on a day after sentence if it is to accumulated on an existing sentence: ( s. 47 Crimes (Sentencing Procedure) Act ). Where a sentence is cumulated upon another sentence, and the first sentence has a non-parole period set, the second sentence commences at the end of the non-parole period, not the additional term: s. 55 Crimes (Sentencing Procedure) Act. A sentence cannot be imposed cumulatively upon the end of an additional term (parole period) not yet served: Killick (2002) 127 A Crim R 273 , Arnold (1993) 65 A Crim R 337. It should not be imposed cumulatively on the end of the parole period where parole has not been revoked: Aiken v Regina [2011] NSWCCA 208. Where a person is solely in custody in relation to the matters for which he is being sentenced, it is desirable that the sentence (McHugh (1985) 1 NSWLR 588) and the non-parole period (Micallef (1990) 50 A Crim R 465) be back-dated to the date when he went into custody. Where an accused has been in custody for a matter later dealt with on a Form One: Regina v Sultana [2007] NSWCCA 107 . The sentence should also take into account broken periods of