sec.106Meaning of convicted of offence

### sec.106 Meaning of convicted of offence A person must be treated as if convicted of an offence if— the person is found guilty of the offence, whether or not a conviction is recorded; or the offence is taken into account by a court in sentencing the person for another offence; or the person becomes unamenable to justice for the offence; or the person is acquitted of the offence because of unsoundness of mind. However, if a person is treated as if convicted of a confiscation offence because— the person is unamenable to justice for the offence; or the person is acquitted of the offence because of unsoundness of mind; a court may rely on the person being so treated to make a forfeiture order, pecuniary penalty order or special forfeiture order only if it is satisfied that, apart from paragraph (a) or (b) , the evidence is of sufficient weight to support a conviction of the person for the offence. (sec.106-ssec.1) A person must be treated as if convicted of an offence if— the person is found guilty of the offence, whether or not a conviction is recorded; or the offence is taken into account by a court in sentencing the person for another offence; or the person becomes unamenable to justice for the offence; or the person is acquitted of the offence because of unsoundness of mind. (sec.106-ssec.2) However, if a person is treated as if convicted of a confiscation offence because— the person is unamenable to justice for the offence; or the person is acquitted of the offence because of unsoundness of mind; a court may rely on the person being so treated to make a forfeiture order, pecuniary penalty order or special forfeiture order only if it is satisfied that, apart from paragraph (a) or (b) , the evidence is of sufficient weight to support a conviction of the person for the offence. - (a) the person is found guilty of the offence, whether or not a conviction is recorded; or - (b) the offence is taken into account by a court in sentencing the person for another offence; or - (c) the person becomes unamenable to justice for the offence; or - (d) the person is acquitted of the offence because of unsoundness of mind. - (a) the person is unamenable to justice for the offence; or - (b) the person is acquitted of the offence because of unsoundness of mind;