It was found on a forearm that had floated to the surface of the Maribyrnong River in January 2015, the grim discovery made by someone walking along a popular waterside track in the city's north-west.

More parts were found as weeks went by, but it was this tattoo that unlocked his identity for homicide detectives after his family recognised the little red figure on the news.

In the Supreme Court in Melbourne on Friday, three men were handed substantial sentences for the chilling and callous murder and dismemberment of Mr Bernard, which began over, as Justice Christopher Beale said, a "meagre debt of $60".

In January 2015, Mr Bernard had been living temporarily with self-described Nazi and skinhead Matthew David Brennan in a flat in North Melbourne.

Mr Bernard owed $60 to Con Spaliaras' girlfriend for morphine tablets she'd sold to him on credit and on January 27, Mr Spaliaras and Edward Lionel "Nippy" Hill – who lived upstairs – went to Brennan's flat to find Mr Bernard.

Chaos ensued. Spaliaras put Mr Bernard in a sleeper hold and when he regained consciousness, his desperate attempt to escape was thwarted by Spaliaras' girlfriend – who became the key witness for the prosecution – when she alerted the murderous trio.

They assaulted him, tried stifling his screams by putting pillows over his face, before dragging him into the bathroom where the witness, "KJ", saw him motionless with a length of rope around his throat.

Mr Bernard's body remained in the bath for about a week while they decided what to do.

In that time, Spaliaras wore his victim's shoes.

"According to [KJ], you found it amusing to be walking around in a dead man's shoes," Justice Beale said.

An earlier hearing heard that the three men left Mr Bernard's body in the bathtub for a week, with Brennan washing the body regularly to try to get rid of the smell.

Eventually, Spaliaras and Brennan cut up the body in the bathtub and all three, the court heard on Friday, went to the Maribyrnong River and dumped his head, torso and hands in a skip and wheelie bin, while other parts were thrown in the water.

Justice Beale said the fact some of the body parts have never been recovered, including the head, have tormented Mr Bernard's family.

"The impact of your offending on each of them is profound and enduring," he said.

At a pre-sentence hearing last year, Mr Bernard's father, Ronald Whitmore asked the killers "where is the rest of my son's body".

All three men have significant criminal history.

Spaliaras, 33, a regular ice user since the age of 17, has more than 30 convictions including for pushing his ex-partner down a flight of stairs two days after the murder.

Brennan, a 38-year-old who a doctor said had some "psychopathic features", had at least 130 prior convictions for dishonesty-related offences.

Hill, a 48-year-old from Hobart with 89 convictions for dishonesty, has had a "lifetime of drunkenness", the court heard.

Justice Beale jailed Spaliaras for 24 years with 19 years non-parole.

Brennan will serve 17 years non-parole with a maximum 22-year sentence, and Hill was imprisoned for 20 years with a minimum of 15 behind bars.

All three, who were found guilty of murder last year, had pleaded not guilty to the killing.

Spaliaras and Brennan admitted to dismembering the body. Hill admitted only to taking part in the body's disposal.

All three men admitted they were involved in the assault on Mr Bernard.