Sentencing — manufacturing methamphetamine — possession of methamphetamine for supply — Class A drug — Class B drug — meth — forfeiture — fentanyl — Misuse of Drugs Act 1975 s 32 — R v Fatu [2006] 2 NZLR 72. The defendant appeared for sentence having accepted a sentencing indication on charges of manufacturing methamphetamine, possession of materials, equipment and precursor substances, as well as possession of methamphetamine for supply and possession of a Class B drug, Fentanyl. The police executed a search warrant in respect of the defendant's home and vehicle. Located within the vehicle were substances including 11.7 grams of methamphetamine (57 per cent purity) and 235.3 grams of material that had a methamphetamine purity of less than 1 per cent. At the defendant's home, equipment and precursor substances were found, as well as 20mls of Fentanyl and $13,000. The Judge, applying R v Fatu, adopted a starting point of four years' imprisonment. The Judge uplifted the sentence three months for the supply charge (a modest uplift in light of the relatively low purity of the methamphetamine found). A further uplift of nine months was applied for the defendant's prior convictions, which included multiple drug offences. A full discount of one year and three months was granted for the early guilty plea and a one month reduction for remorse and efforts at rehabilitation, brought the end sentence to three years and eight months' imprisonment. The Judge, under s 32 of the Misuse of Drugs Act, ordered the destruction of the materials and substances. Regarding forfeiture, at a subsequent hearing the Judge ordered the defendant forfeit $10,760. The balance of $2,290 was to be returned to the defendant, given that it was attributed to an Income Revenue return rebate. Judgment Date: 19 March 2019.