140Assessing the value of unexplained wealth

### 140 Assessing the value of unexplained wealth > [*\[Section 140 Inserted by No. 60 of 2013, s. 12, Applied:01 Mar 2014\]*](/view/html/inforce/2014-03-01/act-2013-060#GS12@EN) > > > (1)  A person's unexplained wealth is the difference in value between – > > > > > > (a) the value of a person's total wealth; and > > > > > > > (b) the value of a person's lawfully acquired wealth. > > > (2)  When assessing the value of a person's wealth – > > > > > > (a) the value of any property or benefit that is a constituent of the person's wealth is taken to be the greater of – > > > > > > > > > > (i) its value at the time that it was acquired; or > > > > > > > > > > > (ii) its value on the day that the application for the unexplained wealth declaration was made; and > > > > > > > (b) the value of any property or benefit that was a constituent of the person's wealth but has been given away, used, consumed or discarded, or that is for any other reason no longer available, is taken to be an outgoing at the greater of – > > > > > > > > > > (i) its value at the time that it was acquired; or > > > > > > > > > > > (ii) its value immediately before it was given away, or was used, consumed or discarded, or ceased being available; and > > > > > > > (c) the Supreme Court is not to take account of – > > > > > > > > > > (i) any property that has been forfeited under this Act or any other Act; or > > > > > > > > > > > (ii) any property or benefit that was taken into account in making an earlier unexplained wealth declaration against the person; or > > > > > > > > > > > (iii) any property or benefit in relation to which a pecuniary penalty order has been made.