86Penalty orders—amount of penalty

86 Penalty orders—amount of penalty (1) In making a penalty order in relation to an offence, the court must— (a) assess under division 7.3 (Value of benefits) the value of any benefits (the assessed value) derived by the offender from the commission of the offence and any related offence; and (b) order the offender to pay the Territory the amount worked out under subsection (2). (2) The amount payable under the penalty order is the assessed value less any amount by which the assessed value is reduced under subsection (3). (3) The assessed value in relation to the offence or any related offence may be reduced if the court is satisfied that it is just and equitable that the assessed value should be reduced by any of the following amounts: (a) the value of property subject to forfeiture under this Act or a corresponding law; Note For the meaning of subject to forfeiture, see s 73. (b) the value of property forfeited under this Act or a corresponding law; (c) the amount of any other penalty order, or any other financial penalty (however described) under a corresponding law; (d) any amount payable by the offender under a reparation order under the Crimes (Sentencing) Act 2005, or any corresponding order made under the law of the Commonwealth, a State or another Territory; (e) any amount payable by the offender for restitution, compensation or damages, other than any fine imposed by a court; (f) any amount of tax payable under a law of the Territory, the Commonwealth, a State, another Territory or a foreign country in relation to the benefits.