127Benefits already the subject of pecuniary penalty

#### 127 Benefits already the subject of pecuniary penalty (1) A \*benefit is not to be taken into account for the purposes of this Subdivision if a pecuniary penalty has been imposed in respect of the benefit under: (a) this Act; or (b) Division 3 of Part XIII of the Customs Act 1901; or (c) a law of a Territory; or (d) a law of a State. (2) To avoid doubt, an amount payable under a \*literary proceeds order is a pecuniary penalty for the purposes of this section.