ACTIn ForceAct
Confiscation of Criminal Assets Act 2003
2The amount of the penalty order is reduced by an amount of tax payable by
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2 The amount of the penalty order is reduced by an amount of tax payable by
the offender in relation to a benefit (see s 86 (3) (f)). The amount of tax is
reduced on a review by the commissioner of taxation. The relevant court may
vary the penalty order to increase the amount of the penalty order by the
reduced amount of tax.
3 If, in example 2, the amount of the tax payable had been increased on review,
the court may vary the penalty order to reduce the amount of the penalty order
by the amount of the increased tax.