161Varying literary proceeds orders to increase literary proceeds amounts

#### 161 Varying literary proceeds orders to increase literary proceeds amounts (1) The court may, on the application of the \*responsible authority, vary a \*literary proceeds order against a person by increasing the \*literary proceeds amount if one or more of subsections (2), (3) and (4) apply. The amount of each increase is as specified in the relevant subsection. (2) The \*literary proceeds amount may be increased if: (a) the value of property of the person forfeited under a \*forfeiture order, an \*interstate forfeiture order or a \*foreign forfeiture order was deducted from the literary proceeds amount under paragraph 159(b); and (b) an appeal against the forfeiture, or against the order, is allowed. The amount of the increase is equal to the value of the property. (3) The \*literary proceeds amount may be increased if: (a) an amount payable under a \*pecuniary penalty order, an order under section 243B of the Customs Act 1901, an \*interstate pecuniary penalty order or a \*foreign pecuniary penalty order was deducted from the \*literary proceeds amount under paragraph 159(c); and (b) an appeal against the amount payable, or against the order, is allowed. The amount of the increase is equal to the amount that was payable. (4) The \*literary proceeds amount may be increased if: (a) in determining a \*literary proceeds amount, the court took into account, under section 160, an amount of tax paid by the person who is the subject of the order; and (b) an amount is repaid or refunded to the person in respect of that tax. The amount of the increase is equal to the amount repaid or refunded. (5) The \*responsible authority’s application may deal with more than one increase to the same \*literary proceeds amount.