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Proceeds of Crime Act 2002
160Reducing literary proceeds amounts to take account of tax paid
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#### 160 Reducing literary proceeds amounts to take account of tax paid
(1) The court may reduce the \*literary proceeds amount under a \*literary proceeds order against a person by an amount that, in the court’s opinion, represents the extent to which tax that the person has paid is attributable to the \*literary proceeds to which the order relates.
(2) The tax may be tax payable under a law of the Commonwealth, a State, a Territory or a foreign country.