131Reducing penalty amounts to take account of tax paid

#### 131 Reducing penalty amounts to take account of tax paid Tax paid before application for order is made (1) The court must reduce the \*penalty amount under a \*pecuniary penalty order against a person by an amount that, in the court’s opinion, represents the extent to which tax that the person has paid before the application for the order is made is attributable to the \*benefits to which the order relates. Tax paid after application for order is made (1A) The court may, if it considers that it is in the interests of justice to do so, reduce the \*penalty amount under a \*pecuniary penalty order against a person by an amount that, in the court’s opinion, represents the extent to which tax that the person has paid at or after the time the application for the order is made is attributable to the \*benefits to which the order relates. Tax covered by this section (2) Tax covered by this section may be tax payable under a law of the Commonwealth, a State, a Territory or a foreign country.