80Meaning of benefits derived by an offender

80 Meaning of benefits derived by an offender benefits, derived by an offender from the commission of an offence, means— (a) tainted property, except tainted property that was used, or was intended by the offender to be used, in relation to the commission of an offence, and property derived by anyone from that property; or (b) artistic profits allowed under section 81 (3) in relation to the (c) any service or other advantage derived by the offender from the commission of the offence. Example for par (c) Mr Tres Adventuresome ran a small wholesale food business before becoming involved in illegal activity. He started to trade in gourmet foods as a cover for the commission of several offences involving the importation of cannabis into Australia. His move into the gourmet food trade could not have been achieved, and the offences could not have been committed, without key contacts (in the legitimate food trade) made by him. Because of the contacts, his legitimate business expanded considerably. In the 12 months ending immediately before the commission of the earliest offence, Mr Adventuresome’s income from the business was $50 000. In the 12 months after then, his income from legitimate business activity (unrelated to the offences) was $200 000. This increase in activity is entirely because of continuing (legitimate) working relationships with those key contacts. The difference of $150 000 is the value of a benefit derived from the commission of the offences by Mr Adventuresome because his relationship with the key contacts is an advantage derived by him from their commission. Note 1 Derived includes obtained because of an understanding or a particular outcome being made known (see s 12). Note 2 For the assessment of the value of benefits, see div 7.3.