123Value of benefits derived—non‑serious offences

#### 123 Value of benefits derived—non‑serious offences (1) If: (a) an application is made for a \*pecuniary penalty order against a person in relation to an offence or offences (the illegal activity); and (b) the offence is not a \*serious offence, or none of the offences are serious offences; and (c) at the hearing of the application, evidence is given that the value of the \*person’s property during or after the illegal activity exceeded the value of the person’s property before the illegal activity; the court is to treat the value of the \*benefits derived by the person from the commission of the illegal activity as being not less than the amount of the greatest excess. (2) The amount treated as the value of the \*benefits under this section is reduced to the extent (if any) that the court is satisfied that the excess was due to causes unrelated to the illegal activity.