The men - Joshua Aaron Byrne, 22, of Ashmont, and Matthew Thomas Cahill, 20, of Batlow - faced Wagga District Court on Friday after they had earlier pleaded guilty to manslaughter.

Craig Smith, 53, died when a VE Commodore ploughed into his vehicle in Coleman Street on October 23, 2017.

At the time, Mr Smith had been making a legal u-turn outside his office and was not involved in the race.

Byrne, who was driving the car which collided with Mr Smith's ute was sentenced to seven years' jail. His co-accused Cahill was jailed for the same period.

The court had previously heard the two men were racing each other at speeds of up to 140km/h on Coleman Street, Turvey Park, before Byrne's Holden Commodore crossed onto the wrong side of the road and smashed into Mr Smith's ute.

An earlier court hearing was told there was no evidence the race had been pre-planned by the two drivers.

Christine Mendes, the defence counsel for Cahill, said her client had been only 18 years and four months old at the time of the offences.

Ms Mendes said Cahill's "youth and immaturity" had influenced his actions.

Since the crash, Cahill had demonstrated a "deep and genuine remorse", she said.

In his submissions, Michael King, the defence counsel for Byrne, said his client experienced "remorse, guilt and shame" about the incident, in reply to a comment by Mr Kerr that "regret was not remorse".

In February, during an earlier part of the sentencing, Mr Smith's family shared powerful victim impact statements with the court.

Mr Smith's daughters Kailah Fraser and Jaimee Smith read their statements to the court. Mrs Fraser also read a statement written by her mother, Tania.

In her own statement, Mrs Fraser described the moment she found out about the incident.

"I did not wake up that day thinking my world would change in such a tragic way," she said.

Mrs Fraser described her father as the "rock" of her family and said he was the most kind and generous man she had ever met.

"He had so many friends because he never left anyone out and people were drawn to him," she said.

Mrs Fraser's sister Jaimee Smith told the court she had relived the events "over and over again".

She said when she received a call from a work colleague of her father's she had initially thought it was Mr Smith, calling to say he had forgotten his mobile phone.

"Every day I remember that fact that Dad isn't here when he should be," Miss Smith said in her statement.

The charges against Byrne and Cahill were adjourned until March 16 in Wagga District Court.

In a statement by Mr Smith's wife, Mrs Smith described her husband as her soulmate. The couple had been together for 35 years.

Mrs Smith wrote that the future she and her husband had planned together was gone.

The couple had planned to travel and grow old while sharing a life with their adult children and grandchildren.

"He loved children. He was going to be the best grandfather ever," Mrs Smith wrote.

"I miss him every single minute."