sec.187Assessment of benefits

### sec.187 Assessment of benefits When assessing the value of benefits derived by a person from the commission of a confiscation offence for the purposes of making a pecuniary penalty order against a person ( relevant person ), the court must have regard to the evidence before it about the following— the value of cash and other property that came into the possession or under the control of the relevant person or someone else at the request, or by the direction, of the relevant person, because of the commission of the offence; the value of any benefit provided for the relevant person or someone else at the request, or by the direction, of the relevant person because of the commission of the offence; if the offence consisted of the doing of an act or thing in relation to a dangerous drug or controlled substance (the illegal drug )— the market value, when the offence was committed, of a dangerous drug or controlled substance similar, or substantially similar, to the illegal drug involved in the offence; and the amount that was, or the range of amounts that were, ordinarily paid for the doing of a similar, or substantially similar, act or thing; the value of the relevant person’s property— if the application relates to a single offence—before, during and after the commission of the offence; or if the application relates to 2 or more offences—before, during and after the offence period; the relevant person’s income and expenditure— if the application relates to a single offence—before, during and after the commission of the offence; or if the application relates to 2 or more offences—before, during and after the offence period. The court— may treat as the value of the benefit the value the benefit would have had if derived when the valuation is being made; and without limiting paragraph (a) , may have regard to any decline in the purchasing power of money between the time the benefit was derived and the time the valuation is being made. In this section— offence period , for an application for a pecuniary penalty order made in relation to 2 or more offences, means the period starting when the earlier or earliest of the offences was committed and ending when the later or latest of the offences was committed. (sec.187-ssec.1) When assessing the value of benefits derived by a person from the commission of a confiscation offence for the purposes of making a pecuniary penalty order against a person ( relevant person ), the court must have regard to the evidence before it about the following— the value of cash and other property that came into the possession or under the control of the relevant person or someone else at the request, or by the direction, of the relevant person, because of the commission of the offence; the value of any benefit provided for the relevant person or someone else at the request, or by the direction, of the relevant person because of the commission of the offence; if the offence consisted of the doing of an act or thing in relation to a dangerous drug or controlled substance (the illegal drug )— the market value, when the offence was committed, of a dangerous drug or controlled substance similar, or substantially similar, to the illegal drug involved in the offence; and the amount that was, or the range of amounts that were, ordinarily paid for the doing of a similar, or substantially similar, act or thing; the value of the relevant person’s property— if the application relates to a single offence—before, during and after the commission of the offence; or if the application relates to 2 or more offences—before, during and after the offence period; the relevant person’s income and expenditure— if the application relates to a single offence—before, during and after the commission of the offence; or if the application relates to 2 or more offences—before, during and after the offence period. (sec.187-ssec.2) The court— may treat as the value of the benefit the value the benefit would have had if derived when the valuation is being made; and without limiting paragraph (a) , may have regard to any decline in the purchasing power of money between the time the benefit was derived and the time the valuation is being made. (sec.187-ssec.3) In this section— offence period , for an application for a pecuniary penalty order made in relation to 2 or more offences, means the period starting when the earlier or earliest of the offences was committed and ending when the later or latest of the offences was committed. - (a) the value of cash and other property that came into the possession or under the control of the relevant person or someone else at the request, or by the direction, of the relevant person, because of the commission of the offence; - (b) the value of any benefit provided for the relevant person or someone else at the request, or by the direction, of the relevant person because of the commission of the offence; - (c) if the offence consisted of the doing of an act or thing in relation to a dangerous drug or controlled substance (the illegal drug )— (i) the market value, when the offence was committed, of a dangerous drug or controlled substance similar, or substantially similar, to the illegal drug involved in the offence; and (ii) the amount that was, or the range of amounts that were, ordinarily paid for the doing of a similar, or substantially similar, act or thing; - (i) the market value, when the offence was committed, of a dangerous drug or controlled substance similar, or substantially similar, to the illegal drug involved in the offence; and - (ii) the amount that was, or the range of amounts that were, ordinarily paid for the doing of a similar, or substantially similar, act or thing; - (d) the value of the relevant person’s property— (i) if the application relates to a single offence—before, during and after the commission of the offence; or (ii) if the application relates to 2 or more offences—before, during and after the offence period; - (i) if the application relates to a single offence—before, during and after the commission of the offence; or - (ii) if the application relates to 2 or more offences—before, during and after the offence period; - (e) the relevant person’s income and expenditure— (i) if the application relates to a single offence—before, during and after the commission of the offence; or (ii) if the application relates to 2 or more offences—before, during and after the offence period. - (i) if the application relates to a single offence—before, during and after the commission of the offence; or - (ii) if the application relates to 2 or more offences—before, during and after the offence period. - (i) the market value, when the offence was committed, of a dangerous drug or controlled substance similar, or substantially similar, to the illegal drug involved in the offence; and - (ii) the amount that was, or the range of amounts that were, ordinarily paid for the doing of a similar, or substantially similar, act or thing; - (i) if the application relates to a single offence—before, during and after the commission of the offence; or - (ii) if the application relates to 2 or more offences—before, during and after the offence period; - (i) if the application relates to a single offence—before, during and after the commission of the offence; or - (ii) if the application relates to 2 or more offences—before, during and after the offence period. - (a) may treat as the value of the benefit the value the benefit would have had if derived when the valuation is being made; and - (b) without limiting paragraph (a) , may have regard to any decline in the purchasing power of money between the time the benefit was derived and the time the valuation is being made.