2The amount of the penalty order is reduced by an amount of tax payable by

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.